Dr. Reddy’s Laboratories Ltd. 8-2-337, Road No. 3, Banjara Hills Hyderabad 500 034 Telangana, India. Tel: +91 40 4900 2900 Fax: +91 40 4900 2999 www.drreddys.com |
February 12, 2015
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Washington, D.C. 20549
United States of America
| Re: | Dr. Reddy’s Laboratories Limited (the “Company” or “Dr. Reddy’s”) |
Form 20-F for Fiscal Year Ended March 31, 2014 filed June 26, 2014
Form 6-K for the quarter ended September 30, 2014 filed November 14, 2014
Letter from Securities and Exchange Commission dated January 30, 2015
File No. 001-15182
Dear Mr. Rosenberg:
Reference is made to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) contained in your letter dated January 30, 2015 requesting information in connection with Dr. Reddy’s Form 20-F for the fiscal year ended March 31, 2014 and Form 6-K for the quarter ended September 30, 2014.
Our counsel, Budd Larner, P.C., made certain responses to your letter on our behalf in a letter to you dated February 12, 2015. We understand that you require that certain representations pertaining to Budd Larner’s response letter be made directly by Dr. Reddy’s. Accordingly, in connection with the aforementioned Budd Larner response letter, Dr. Reddy’s hereby acknowledges that:
| • | we are responsible for the adequacy and accuracy of the disclosure in our SEC filings; |
| • | Staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC from taking any action with respect to our SEC filings; and |
| • | we may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States. |
Should you have any concerns or questions, please call me at the number listed above.
Respectfully submitted,
| Dr. Reddy’s Laboratories Limited | ||
| By: | /s/ Saumen Chakraborty | |
| Saumen Chakraborty, Chief Financial Officer | ||
| cc: | M V Narasimham (Dr. Reddy’s) |
Vijay Hurgat (Dr. Reddy’s)
James F. Fitzsimmons, Esq. (Budd Larner)
Jonathan Gray, Esq. (Budd Larner)