WIPRO LIMITED
Doddakannelli
Sarjapur Road
Bangalore, Karnataka 560035, India
February 17, 2015
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E
Washington, D.C. 20549
Attn: Mr. Patrick Gilmore, Accounting Branch Chief
Mr. David Edgar, Staff Accountant
Ms. Joyce Sweeney, Staff Accountant
| Re: | Wipro Limited |
Form 20-F for the Fiscal Year Ended March 31, 2014
Filed May 19, 2014
Form 6-K filed July 28, 2014
Form 6-K filed October 30, 2014
File No. 001-16139
Dear Ladies and Gentlemen:
On behalf of Wipro Limited (the “Company”), we acknowledge receipt of your letter dated January 20, 2015 regarding the SEC staff’s (the “Staff”) review of the Company’s Annual Report on Form 20-F for the fiscal year ended March 31, 2014, the Company’s quarterly financials on Form 6-K for the quarter ended June 30, 2014 and the Company’s quarterly financials on Form 6-K for the quarter ended September 30, 2014. We respectfully advise the Staff that we anticipate providing the Company’s response to your letter on or before March 3, 2015.
Thank you for your courtesy and cooperation in this matter.
Very truly yours,
WILSON SONSINI GOODRICH & ROSATI
Professional Corporation
/s/ Lisa Stimmell
Lisa Stimmell
| cc: | Suresh C. Senapaty, Wipro Limited |
Raj S. Judge, Esq.
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