[DR. REDDY'S LOGO] DR. REDDY'S LABORATORIES LTD. 7-1-27 Ameerpet, Hyderabad - 500 016, India. Tel : 91 40 373 1946 Fax : 91 40 373 1955 www.drreddys.com February 13, 2006 Amy Bruckner, Staff Accountant Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 United States of America Re: Dr. Reddy's Laboratories Limited Form 20-F for fiscal year ended March 31, 2005 Letter from Securities and Exchange Commission dated February 2, 2006 File No. 001-15182 Dear Ms. Bruckner: This letter is sent to you in reference to your letter dated February 2, 2006 requesting information and certain clarifications in connection with the Dr. Reddy's Laboratories Limited Form 20-F for the fiscal year ended March 31, 2005. In your letter, you requested that our reply be submitted within ten (10) business days. We would like to inform you that we are in the process of compiling a detailed reply to each of the clarifications sought in your letter, and anticipate that we will be in a position to provide a response on March 1, 2006. Furthermore, we would like to inform you that we have responded by letter dated February 10, 2006 to the letter dated September 30, 2005 from the Commission's Office of Global Security Risk regarding our activities in certain countries. Respectfully submitted, Dr. Reddy's Laboratories Limited By: /s/ V. Viswanath ---------------------- V. VISWANATH COMPANY SECRETARY