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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950134-05-007257.txt : 20050412
<SEC-HEADER>0000950134-05-007257.hdr.sgml : 20050412
<ACCEPTANCE-DATETIME>20050412133833
ACCESSION NUMBER:		0000950134-05-007257
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050430
FILED AS OF DATE:		20050412
DATE AS OF CHANGE:		20050412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WIPRO LTD
		CENTRAL INDEX KEY:			0001123799
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-16139
		FILM NUMBER:		05745813

	BUSINESS ADDRESS:	
		STREET 1:		SURVEY #76P & #80P DODDAKANAHALLI VILLAG
		STREET 2:		VARTHUR HOBLI SARJAPUR RD BANGALORE
		CITY:			INDIA 560035

	MAIL ADDRESS:	
		STREET 1:		SURVEY #76P & #80P DODDAKANAHALLI VILLAG
		STREET 2:		VARTHUR HOBLI SARJAPUR RD BANGALORE
		CITY:			INDIA 560035
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>f07864e6vk.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<HTML>
<HEAD>
<TITLE>e6vk</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>


<P align="center" style="font-size: 10pt"><HR size="1" noshade width="26%" align="center" color="#000000">


<P align="center" style="font-size: 18pt"><B>FORM 6-K</B>


<P align="center" style="font-size: 10pt"><HR size="1" noshade width="26%" align="center" color="#000000">



<P align="center" style="font-size: 10pt"><B>REPORT OF FOREIGN ISSUER</B>



<P align="center" style="font-size: 10pt"><B>Pursuant to Section&nbsp;13a-16 or 15d-16 of the Securities Exchange Act of 1934</B>



<P align="center" style="font-size: 10pt"><B>For the month of April, 2005</B>



<P align="center" style="font-size: 10pt"><B>Commission File Number 001-16139</B>


<P align="center" style="font-size: 24pt"><B>WIPRO LIMITED</B>


<DIV align="center" style="font-size: 10pt"><B>(</B><B><I>Exact name of Registrant as specified in its charter</I></B><B>)</B></DIV>



<P align="center" style="font-size: 10pt"><B>Not Applicable<BR>
(</B><B><I>Translation of Registrant&#146;s name into English</I></B><B>)</B>



<P align="center" style="font-size: 10pt"><B>Bangalore, Karnataka, India<BR>
(</B><B><I>Jurisdiction of incorporation or organization</I></B><B>)</B>



<P align="center" style="font-size: 10pt"><B>Doddakannelli<BR>
Sarjapur Road<BR>
Bangalore, Karnataka 560035, India<BR>
&#043;91-80-2844-0011<BR>
(</B><B><I>Address of principal executive offices</I></B><B>)</B>



<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">Indicate by check mark if registrant files or will file annual reports under cover Form 20-F or
Form 40-F.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form&nbsp;20-F&nbsp;&nbsp;<FONT face="wingdings">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form&nbsp;40-F&nbsp;&nbsp;<FONT face="wingdings">&#111;</FONT>


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">Indicate by check mark whether the registrant by furnishing the information contained in this Form
is also thereby furnishing the information to the Commission pursuant to Rule&nbsp;12g- 3-2(b) under the
Securities Exchange Act of 1934.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;&nbsp;<FONT face="wingdings">&#120;</FONT>


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">If &#147;Yes&#148; is marked, indicate below the file number assigned to registrant in connection with Rule
12g 3-2(b)


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P><HR noshade><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD></TD><TD colspan="8"><A HREF="#000">CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANTS</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="f07864exv99w1.htm">EXHIBIT 99.1</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>




<!-- link2 "CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANTS" -->
<DIV align="left"><A NAME="000"></A></DIV>

<P align="left" style="font-size: 10pt"><B>CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANTS</B>



<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">The Company had changed its US GAAP auditors from KPMG (Registered), an Indian partnership (&#147;KPMG
India&#148;), to KPMG LLP, a UK limited liability partnership (&#147;KPMG LLP&#148;), for the fiscal year ended
March&nbsp;31, 2004 at the request of KPMG India. As contemplated and disclosed in the Form 6-K filed on
May&nbsp;7, 2004, the appointment of KPMG LLP as the Company&#146;s US GAAP auditors was expected to be
transitory and KPMG India was expected to be re-appointed as the Company&#146;s US GAAP auditors upon
completion of KPMG India&#146;s registration with the U.S. Public Company Accounting Oversight Board
(the &#147;PCAOB&#148;).


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">KPMG India has notified the Company of its registration with the PCAOB. The appointment of KPMG
India as US GAAP auditors for the fiscal year ended March&nbsp;31, 2005 has been approved by the Audit
Committee of the Company.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">The Company reports financial results in accordance with both US GAAP and Indian GAAP. Under the
rules promulgated by the US Securities and Exchange Commission (the &#147;SEC&#148;), the change from KPMG
LLP to KPMG India for fiscal year ended March&nbsp;31, 2005 constitutes a change in the registrant&#146;s
certifying accountants.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">The reports of KPMG LLP on the Company&#146;s financial statements for each of the fiscal years ended
March&nbsp;31, 2003 and 2004 did not contain an adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting principles.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">During the fiscal years ended March&nbsp;31, 2003 and 2004 and through the date of change of auditors,
there were no disagreements with KPMG LLP on any matter of accounting principle or practice,
financial statement disclosure or auditing scope or procedure which, if not resolved to the
satisfaction of KPMG LLP, would have caused them to make reference to the subject matter in
connection with their reports on the Company&#146;s financial statements for such years. There were no
reportable events as defined in Item&nbsp;304(a)(1)(v) of Regulation&nbsp;S-K.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">The Company provided KPMG LLP and KPMG India with a copy of the foregoing disclosures. Attached as
Exhibit&nbsp;99.1 is a copy of the letter of KPMG LLP, dated April&nbsp;11, 2005, stating its agreement with
such statements.


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="001"></A></DIV>

<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned, thereunto duly organized.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">WIPRO LIMITED<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Azim H. Premji
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Azim H. Premji&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><I>Chairman of the Board</I>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">                                                /s/ Suresh C. Senapaty
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Suresh C. Senapaty&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><I>Executive Vice President-Finance</I>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<P align="left" style="font-size: 10pt">Dated: April&nbsp;12, 2005




<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="002"></A></DIV>

<P align="center" style="font-size: 10pt"><B>INDEX TO EXHIBITS</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibits</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter from KPMG LLP dated April&nbsp;11, 2005 filed herewith.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<SEQUENCE>2
<FILENAME>f07864exv99w1.htm
<DESCRIPTION>EXHIBIT 99.1
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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="right" style="font-size: 10pt"><U><B>Exhibit&nbsp;99.1 </B></U>



<P align="center" style="font-size: 10pt"><U><B>LETTER FROM KPMG LLP</B></U>



<P align="center" style="font-size: 10pt">&#091;LETTERHEAD&#093;



<P align="left" style="font-size: 10pt">United States Securities and Exchange Commission<BR>
Washington, DC 20549<BR>
United States of America.


<P align="left" style="font-size: 10pt">The Board of Directors<BR>
Wipro Limited<BR>
Doddakannelli<BR>
Sarjapur Road<BR>
Bangalore 560 035.<BR>
Karnataka, India.


<P align="left" style="font-size: 10pt">11 April, 2005



<P align="left" style="font-size: 10pt">Dear Sirs,



<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">We were previously auditors of the financial statements of Wipro Limited (the &#147;Company&#148;) prepared
in accordance with generally accepted accounting principles in the United States of America and,
under the date April&nbsp;16, 2004, we reported on the consolidated financial statements of Wipro
Limited as of and for the years ended March&nbsp;31, 2004 and 2003.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">The Audit Committee of Wipro Limited has approved the change of auditors to KPMG (Registered) for
the financial statements for the year ended 31 March, 2005. We have read the Company&#146;s statements
included under the heading &#147;Changes in Registrant&#146;s Certifying Accountants&#148; in its Form 6-K, and we
agree with such statements.


<P align="left" style="font-size: 10pt">Yours faithfully,



<P align="left" style="font-size: 10pt">/s/ KPMG LLP



<DIV align="left" style="font-size: 10pt"><HR size="1" noshade width="26%" align="left" color="#000000">
KPMG LLP<BR>
London, United Kingdom</DIV>




<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


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