October 31, 2019 Jatin Pravinchandra Dalal Chief Financial Officer and Sr. Vice President Wipro Limited Doddakannelli, Sarjapur Road Bangalore, Karnataka 560035, India Re: Wipro Limited Form 20-F for the Fiscal Year March 31, 2019 Filed June 11, 2019 File No. 001-16139 Dear Mr. Dalal: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology cc: Raj S. Judge, Esq.