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<SEC-DOCUMENT>0000950133-07-004689.txt : 20080130
<SEC-HEADER>0000950133-07-004689.hdr.sgml : 20080130
<ACCEPTANCE-DATETIME>20071116151006
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950133-07-004689
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20071116

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">
<!-- PAGEBREAK -->
<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: 6pt"><img src="w42894w4289401.gif" alt="WSGR LOGO"></div>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">16 November&nbsp;2007
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt"><I>Via Federal Express and Electronically via EDGAR</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Mr.&nbsp;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="1%">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Re:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Wipro Ltd.<BR>
Form&nbsp;20-F for Fiscal Year Ended March&nbsp;31, 2007<BR>
Filed: May&nbsp;30, 2007<BR>
File No.: 1-16139</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Dear Mr.&nbsp;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 follow-up comment letter from the Staff of the Securities and Exchange Commission (the &#147;SEC&#148;),
dated October&nbsp;18, 2007, with respect to the Company&#146;s Form 20-F for the fiscal year ended March&nbsp;31,
2007 (&#147;Follow-up Comment Letter&#148;). You will find that the <I>italicized </I>paragraph below restate the
numbered paragraph in your Follow-up Comment Letter and the information following the paragraph
contains Wipro&#146;s response.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt"><U><I>SEC Comment Letter Question and Company Response:</I></U>
</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="3%" nowrap align="left"><B><I>1.</I></B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B><I>You state in your October&nbsp;10, 2007 response that you provide IT services to a European energy
company in support of its operations in several countries, including Iran, Syria, and Sudan.
Please tell us, in reasonable detail and in plain language, the nature and scope of the
services you provide to this company in each of the referenced countries. Please also tell us,
to the best of your knowledge and belief, the nature of the energy company&#146;s operations in
each of the referenced countries, and how your services support and, to the extent applicable,
facilitate those operations.</I></B></TD>
</TR>

</TABLE>
</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="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U></TD>
</TR>

</TABLE>
</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="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>As discussed in the Company&#146;s October&nbsp;10, 2007 response to the SEC, Wipro legally provides
Information Technology (&#147;IT&#148;) services to a European energy company (the &#147;Energy Company&#148;).
The Energy Company has oil and gas operations in several countries, including Iran and
Syria. The services Wipro provides to the Energy Company include:</TD>
</TR>



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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<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">Mr.&nbsp;Pradip Bhaumik<BR>
16 November&nbsp;2007<BR>
Page Two
</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="6%">&nbsp;</TD>
    <TD width="1%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Second-line functional support for database management software.
Such support includes account management, folder management, and data migration.
The database software in question resides on the Energy Company&#146;s computer servers
located in the Netherlands. These servers, accessed by users remotely via a web
browser, mainly exist to support the Energy Company&#146;s operations in the
Netherlands. They are, however, also accessible by a few users in Iran.</TD>
</TR>

</TABLE>
</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="6%">&nbsp;</TD>
    <TD width="1%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>First- and Second-line functional support for health, safety, and
environmental issue tracking and record keeping software. Such support includes
user profile maintenance and bug fixing. This software is stored on the Energy
Company&#146;s computer servers located in the Netherlands. Remote access to these
servers is made available via web browser to users world-wide, including those in
Syria.</TD>
</TR>

</TABLE>
</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="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Wipro performs this technical assistance and support service via remote access, in response
to email and telephone requests from the Energy Company&#146;s employees. Wipro only works with
applications located on the Energy Company&#146;s computer servers in the Netherlands. Wipro
does not have access to the Energy Company&#146;s infrastructure, if any, in Iran and Syria.</TD>
</TR>

</TABLE>
</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="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Although Wipro confirms providing services to the Energy Company that may support its
Iranian and Syrian operations, we do not provide such support for the Energy Company&#146;s
operations, if any, in Sudan. Thus, any references to Wipro&#146;s support of Sudanese
operations were made in error and should be omitted from the record.</TD>
</TR>

</TABLE>
</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: 6pt">As previously stated, Wipro is engaged in educating and training its employees about international
trade laws and regulations, including U.S. Export Control laws, that affect the Company&#146;s rendering
of services to its customers across the globe. The Company is constantly updating and implementing
practical policies and procedures for conducting its business in compliance with such laws, as
applicable to its businesses.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><I>Company Acknowledgement</I></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In connection with the Company&#146;s response to the Follow-up 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="3%">&nbsp;</TD>
    <TD width="1%" nowrap align="left"><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>

</TABLE>
</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="3%">&nbsp;</TD>
    <TD width="1%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Staff 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>

</TABLE>
</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="3%">&nbsp;</TD>
    <TD width="1%" nowrap align="left"><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>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<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">Mr.&nbsp;Pradip Bhaumik<BR>
16 November&nbsp;2007<BR>
Page Three
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">* * *
</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)&nbsp;973-8875. Thank you very much for your
assistance.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Very truly yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Wilson, Sonsini, Goodrich &#038; Rosati
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 18pt"><U>/s/ Joshua
A.
Holzer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 1pt">Joshua A. Holzer
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 0pt">External Counsel for Wipro Ltd.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Cc &nbsp;&nbsp;Madhu Khatri
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Corporate Vice President &#038; General Counsel
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Wipro Limited
</DIV>


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




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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
