WIPRO LIMITED
Doddakannelli
Sarjapur Road
Bangalore, Karnataka 560035, India
October 10, 2019
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E
Washington, D.C. 20549
| Attn: | Brittany Ebbertt, Senior Staff Accountant |
Joyce Sweeney, Senior Staff Accountant
| Re: | Wipro Limited |
Form 20-F for the Fiscal Year Ended March 31, 2019
Filed June 11, 2019
Form 6-K furnished July 19, 2019
File No. 001-16139
Dear Ladies and Gentlemen:
On behalf of Wipro Limited (the “Company”), we acknowledge receipt of your letter dated September 26, 2019 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, 2019 and the Company’s Form 6-K for the quarter ended June 30, 2019. We respectfully advise the Staff that, due to the time necessary to gather and organize the information required to prepare the Company’s response, we anticipate providing the Company’s response to your letter on or before October 24, 2019.
Thank you for your courtesy and cooperation in this matter.
| Very truly yours, |
| WILSON SONSINI GOODRICH & ROSATI |
| Professional Corporation |
| /s/ Raj S. Judge |
| Raj S. Judge |
| cc: | Jatin Pravinchandra Dalal, Wipro Limited |