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<SEC-DOCUMENT>0000950133-07-004143.txt : 20080130
<SEC-HEADER>0000950133-07-004143.hdr.sgml : 20080130
<ACCEPTANCE-DATETIME>20071015172344
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950133-07-004143
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071015

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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		SURVEY #76P & #80P DODDAKANAHALLI VILLAG
		STREET 2:		VARTHUR HOBLI SARJAPUR RD BANGALORE
		CITY:			KARNATAKA
		STATE:			K7
		ZIP:			560035
		BUSINESS PHONE:		91-80-2844-0011

	MAIL ADDRESS:	
		STREET 1:		SURVEY #76P & #80P DODDAKANAHALLI VILLAG
		STREET 2:		VARTHUR HOBLI SARJAPUR RD BANGALORE
		CITY:			KARNATAKA
		STATE:			K7
		ZIP:			560035
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 18pt">11 October 2007
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><i>Via Federal Express</i>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 16pt">Mr. Pradip
Bhaumik<BR>
Attorney-Advisor<BR>
Office of Global Security Risk<BR>
Division of Corporate Finance<BR>
Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549
</DIV>



<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD align="left" valign="top"><B>Re:</B></TD>
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Wipro Ltd.</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>   Form 20-F for Fiscal Year Ended March 31, 2007</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Filed: May 30, 2007</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>   File No.: 1-16139</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr. Bhaumik,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
We are writing on behalf of our client, Wipro Limited (&#147;Wipro&#148; or the &#147;Company&#148;), in response to the comment letter
from the Staff of the Securities and Exchange Commission (the &#147;SEC&#148;), dated September&nbsp;28, 2007, with respect to the
Company&#146;s Form&nbsp;20-F for the fiscal year ended March&nbsp;31, 2007 (&#147;Comment Letter&#148;).  In addition to a brief
summary of the Company, you will find that the italicized paragraphs below restate the numbered paragraphs in your Comment Letter
and the information following each paragraph contains Wipro&#146;s responses.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 16pt">
<I><U>Company Overview</U></I>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 3pt">
Wipro Limited is a diversified company that deals in the areas of Information Technology (&#147;IT&#148;), IT services, IT products,
and Consumer Care and Lighting Products.  The Company is an Indian Corporation headquartered in Bangalore, India with operations in
North America, Europe, and Asia.
</DIV>






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

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
Mr. Pradip Bhaumik<BR>
October 11, 2007<BR>
Page Two
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
&nbsp;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
<U><I>SEC Comment Letter Questions and Company Responses</I></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
 <TR><TD colspan="3">                                                       </TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B><I>1.</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>We are aware of a March 2007 news report indicating that you have signed a memorandum of understanding to
establish a strategic IT services partnership in Dubai with several parties, including Dubai Islamic Bank.  Other news reports
indicate that Dubai Islamic Bank is the majority shareholder of the Bank of Khartoum and a founder of Emirates and Sudan
Bank, both based in Sudan.  Sudan is identified by the U.S. State Department as a state sponsor of terrorism, and is
subject to U.S. economic sanctions and export controls.  Your Form 20-F does not include any information regarding
contacts with Sudan.</I></B></TD>
</TR>

<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B><I>&nbsp;</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>
Please describe for us the nature and extent of any past, current or expected contacts with Sudan, whether through direct or
indirect arrangements.  Describe in reasonable detail any products, technologies and services you have provided or anticipate providing
into Sudan, and any agreements, commercial arrangements or other contacts with the government of Sudan or entities
controlled by that government.</I></B></TD>
</TR>

<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U>
</TD>
</TR>

<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>As reported on March 28, 2007, in the media (including in Khaleej Times, a leading Middle East newspaper), Wipro entered
into a Memorandum of Understanding (&#147;MOU&#148;) on March&nbsp;26, 2007, to which the Dubai Islamic Bank (&#147;DIB&#148;)
was a signatory.  Neither Bank of Khartoum nor Emirates and Sudan Bank is a party to the MOU and, to Wipro&#146;s
knowledge, neither is a beneficiary thereof.  In addition, the geographical coverage of the proposed relationship is
restricted to United Arab Emirates (&#147;UAE&#148;).
</TD>
</TR>

<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Under this MOU, the Company does not propose to provide any products, technologies, services, or financial support
to entities in Sudan or those controlled by the Government of Sudan.  In addition, Wipro is not aware of any agreements,
commercial arrangements, or other contacts with the Sudanese Government or entities controlled by it.
</TD>
</TR>

<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In connection, however, with an ongoing contract, the Company does legally provide IT services to a European energy
company in support of its operations in several locations, including Iran, Syria, and Sudan.  These remote IT services are rendered
from Wipro&#146;s offshore development center in Bangalore, India.  During the previous financial year
(2006-2007), the revenues from such services to the listed countries were approximately $40,000.  The Company
expects similar revenues for the current financial year (2007-2008).
</TD>
</TR>

<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>




</TABLE>
</DIV>






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

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
Mr. Pradip Bhaumik<BR>
October 11, 2007<BR>
Page Three
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
&nbsp;
</DIV>




<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
 <TR><TD colspan="3">                                                       </TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B><I>2.</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>You refer on pages 28, 45, and 140 of your Form 20-F to your India and AsiaPac IT Services and Products segment
having &#147;focus(ed) primarily on meeting the IT products and services requirements of companies in India, Asia-Pacific and
the Middle East region.&#148;  Your Form&nbsp;20-F does not include any specific information regarding contacts with North Korea,
Iran or Syria, countries located in the referenced territories that are identified by the U.S. State Department as state sponsors
of terrorism and are subject to U.S. economic sanctions and export controls.  Please describe to us the nature and extent of your
past, current, and anticipated contacts with North Korea, Iran, and Syria, if any, whether through direct or indirect arrangements.
Your response should describe in reasonable detail any products, technologies, and services you have provided into those countries,
and any agreements, commercial arrangements, or other contacts with the governments of those countries or entities
controlled by them.</I></B></TD>
</TR>


<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U>
</TD>
</TR>

<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Wipro has business segments that focus on providing IT services and products in India and the Asia Pacific and Middle
Eastern regions.  To its knowledge, other than the work for a European energy company, described above, none of these business
segments, or other Company divisions has done business in, or with entities connected to, Iran, North Korea, Sudan, or Syria
(&#147;Sanctioned Countries&#148;), or provided any products, technologies, services, or financial support to such countries
or entities therein.  In addition, Wipro is not aware of any agreements, commercial arrangements, or other contacts with the
governments of the Sanctioned Countries or entities controlled by them.
</TD>
</TR>


<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B><I>3.</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>Please
discuss the materiality of any contacts described in response to the foregoing comments, and whether they would constitute a
material investment risk for your security holders.  You should address materiality in quantitative terms, including, for each
referenced country, the approximate dollar amounts of any associated revenues, assets, and liabilities for the last three
years.  Please also address materiality in terms of qualitative factors that a reasonable investor would deem important in making
an investment decision, including the potential impact of corporate
activities upon a company&#146;s reputation and share value.</I></B>
</TD>
</TR>

<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>




</TABLE>
</DIV>






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

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
Mr. Pradip Bhaumik<BR>
October 11, 2007<BR>
Page Four
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
&nbsp;
</DIV>




<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
 <TR><TD colspan="3">                                                       </TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD colspan="3"><U>Response</U>
</TD>
</TR>

<TR><TD colspan="5">&nbsp;&nbsp;&nbsp;</TD></TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD colspan="3">As a globally operating organization, with entities incorporated in a number of countries, certain divisions of
the Company may conduct business with customers in or connected with the Sanctioned Countries.  Wipro understands that the
U.S. Department of State designates these countries as state sponsors of terrorism and maintains sanctions against them.
The Company also recognizes that some U.S. states and academic institutions have adopted policies prohibiting investment
in, or requiring divestment from, companies that do business with Sanctioned Countries.
</TD>
</TR>

<TR><TD colspan="5">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
        <TD colspan="3">Wipro actively employs policies, procedures, and systems for compliance with applicable international trade laws and
regulations, including those in the United States.  Accordingly, in connection with these policies and procedures, the Company does
not knowingly provide any products, technologies, services, or financial support to Sanctioned Countries:
</TD>
</TR>


<TR><TD colspan="5">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
        <TD>Using U.S.-origin IT equipment or software;
</TD>
</TR>
<TR><TD colspan="5">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
        <TD>Using U.S. nationals, or employees located in U.S;
</TD>
</TR>
<TR><TD colspan="5">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
        <TD>Through Wipro's U.S. subsidiaries; or
</TD>
</TR>
<TR><TD colspan="5">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
        <TD>By providing services from any U.S. location
</TD>
</TR>






<TR><TD colspan="5">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
        <TD colspan="3">With respect to other business, to its knowledge, Wipro has not previously, and does not now conduct business with customers
in or connected with the Sanctioned Countries.  If, however, Wipro chooses to do so, it believes that any such additional business
will be insignificant relative to its size and, in the Company&#146;s view, will not represent, either individually or in
aggregate, a material investment risk.
</TD>
</TR>


<TR><TD colspan="5">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
        <TD colspan="3">The European energy company business described above, which is valued at $40,000 per year and amounts to less than
0.01% of Wipro&#146;s annual sales, is insignificant relative to the Company&#146;s size.  Even if Wipro should chose to
enhance this business in coming years, it believes that such business will continue to be insignificant relative to its
size and, in the Company&#146;s view, will not represent either individually or in aggregate, a material investment
risk.  Furthermore, currently Wipro does not anticipate any material expansion of its revenue into this segment.
</TD>
</TR>

<TR><TD colspan="5">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
        <TD colspan="3">It is the Company&#146;s belief that investors understand the scope of U.S. Sanctions and, therefore, engaging in
legitimate business with Sanctioned Countries, as allowed by law, will not have a material effect on our business.
</TD>
</TR>

<TR><TD colspan="3">&nbsp;&nbsp;&nbsp;</TD></TR>



</TABLE>
</DIV>






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

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

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
Mr. Pradip Bhaumik<BR>
October 11, 2007<BR>
Page Five
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
&nbsp;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
<U><I>Compliance Policies and Procedures</I></U>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 3pt">
The Company is engaged in educating and training its employees about the international trade laws and regulations that
affect the Company&#146;s sales.  The Company is constantly updating and implementing practical policies and procedures for
conducting its business in compliance with U.S. Government&#146;s laws and regulations, where applicable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 16pt">
<U><I>Company Acknowledgement</I></U>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 3pt">
In connection with the Company&#146;s response to the Comment Letter, Wipro has authorized us to represent on their behalf that:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company is responsible for the adequacy and accuracy of disclosures in its filings; </TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Staff&#146;s comments or changes to disclosures in response to Staff comments do not foreclose the SEC from taking
any action with respect the Company&#146;s filings; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="right"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company may not assert staff comments as a defense in any proceeding initiated by the SEC any person under the
federal securities laws of the United States.</TD>
</TR>
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 16pt">
<I>*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">
Should you have any questions regarding the foregoing or require any additional information, please do not hesitate to contact
the undersigned at (202) 973-8875.  Thank you very much for your assistance.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 16pt">
Very truly yours,
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 3pt">
Wilson, Sonsini, Goodrich &amp; Rosati
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 16pt">
<U>/s/ Joshua A.
Holzer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
Joshua A. Holzer<BR>
External Counsel for Wipro Ltd.
</DIV>


<DIV style="margin-top: 16pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">Cc</TD>
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    <TD>Madhu Khatri<BR>
Corporate Vice President &amp; General Counsel<BR>
Wipro Limited
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