<SEC-DOCUMENT>0001193125-15-074813.txt : 20150401
<SEC-HEADER>0001193125-15-074813.hdr.sgml : 20150401
<ACCEPTANCE-DATETIME>20150303140505
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-074813
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150303

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
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>WIPRO LIMITED </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Doddakannelli </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Sarjapur
Road </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Bangalore, Karnataka 560035 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>India </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">March&nbsp;3, 2015
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP><B><U>Via EDGAR</U></B></TD></TR>


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<TD VALIGN="top" COLSPAN="3">Securities and Exchange Commission</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Division of Corporation Finance</TD></TR>
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<TD VALIGN="top" COLSPAN="3">100 F Street, N.E</TD></TR>
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<TD VALIGN="top" COLSPAN="3">Washington, D.C. 20549</TD></TR>
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<TD VALIGN="top">Attn:</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="top">Patrick Gilmore, Accounting Branch Chief</TD></TR>
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<TD VALIGN="top">David Edgar, Staff Accountant</TD></TR>
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<TD VALIGN="top">Joyce Sweeney, Staff Accountant</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="8%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Wipro Limited</B> </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman"><B>Form 20-F for the Fiscal Year Ended March&nbsp;31, 2014</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman"><B>Filed May&nbsp;19, 2014</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman"><B>Form 6-K filed July&nbsp;28, 2014</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman"><B>Form 6-K filed October&nbsp;30, 2014</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman"><B>File No.&nbsp;001-16139</B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ladies and
Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-right:1%; text-indent:8%; font-size:10pt; font-family:Times New Roman">Wipro Limited (&#147;Wipro&#148; or the &#147;Company&#148;) expresses its appreciation for your review of
its Annual Report on Form&nbsp;20-F for the fiscal year ended March&nbsp;31, 2014, its Form 6-K for the quarter ended June&nbsp;30, 2014 and its Form 6-K for the quarter ended September&nbsp;30, 2014. Wipro submits this letter in response to the
letter from the staff (the &#147;Staff&#148;) of the Securities and Exchange Commission (the &#147;SEC&#148;) regarding the above referenced filings dated January&nbsp;20, 2015.&nbsp;For the Staff&#146;s convenience, the Company has reproduced the
comments from the Staff in italics and the Company&#146;s responses thereto are set forth below. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>Form 6-K filed July&nbsp;28, 2014 </U></I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>Exhibit 99.3 </U></I></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>1.</I></TD>
<TD ALIGN="left" VALIGN="top"><I>We have reviewed your response to prior comment 2 and we are unable to concur with your assertion that the subject financial information need not be filed on Form 6-K. It appears that the financial information made
public on your website may constitute material information to security holders that should be disclosed in a Form 6-K. Please tell us what consideration was given to determining whether the Condensed Consolidated Interim Financial Statements under
IFRS provided on your web-site constitutes material additional information that should be provided to shareholders. Refer to General Instruction B of <FONT STYLE="white-space:nowrap">Form&nbsp;6-K.</FONT></I> </TD>
<TD WIDTH="1%">&nbsp;</TD></TR></TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>RESPONSE </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-right:1%; text-indent:8%; font-size:10pt; font-family:Times New Roman">After discussions with the Staff regarding this comment, we have agreed with the Staff to voluntarily furnish the Condensed
Consolidated Interim Financial Statements under IFRS (the &#147;Interim IFRS Financial Statements&#148;) that are posted on our website on Form 6-K. While we respectfully advise the Staff that we do not believe&nbsp;that the Interim IFRS Financial
Statements are required to be furnished under General Instruction B of Form 6-K,&nbsp;and we therefore make no statements regarding the materiality of the Interim IFRS Financial Statements, we will voluntarily&nbsp;furnish the Condensed Consolidated
Interim Financial Statements under IFRS beginning with the quarter ended June&nbsp;30, 2015. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>Form 6-K filed October&nbsp;30, 2014 </U></I></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>Exhibit 99.3 </U></I></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>2.</I></TD>
<TD ALIGN="left" VALIGN="top"><I>We note your response to prior comment 3 that the interim financial results have been audited by your statutory auditor and that the Exhibit reflects the financial information in the form and substance required by
the Indian stock exchange. In future Forms&nbsp;6-K, please modify the financial result&#146;s &#147;audited&#148; title with clarifying language to indicate that these are statutorily audited statements.</I> </TD></TR></TABLE>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>RESPONSE </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">We acknowledge the Staff&#146;s
request and the title to our interim financial results in our most recently filed Form 6-K has an updated title to reflect that these are statutorily audited statements. We will continue to include this language in future Forms&nbsp;6-K. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">***** </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">In connection with the
Company&#146;s responses to the Staff&#146;s comments on its filings, the Company acknowledges that: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">The Company is responsible for the adequacy and accuracy of the disclosure in the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and </TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="3%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">Wipro believes that the foregoing fairly responds to the Staff comment letter. Wipro is prepared to provide any additional information
required by the Staff in connection with its review. Wipro respectfully requests an opportunity to discuss this response letter further with the Staff if, following its review of this information, the Staff does not concur with its views. Thank you
in advance for your assistance in this matter. If you have any questions or additional comments, please do not hesitate to contact the undersigned at +91-80-2844-0055 or the Company&#146;s counsel, Raj S. Judge, at Wilson Sonsini Goodrich&nbsp;&amp;
Rosati, P.C., at 650-320-4688. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Yours sincerely,</TD></TR>
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<TD HEIGHT="16"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Wipro Limited</TD></TR>
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<TD VALIGN="top">/s/ Suresh C. Senapaty</TD></TR>
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<TD VALIGN="top">Suresh C. Senapaty</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Chief Financial Officer and Director</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Cc: Raj S. Judge, Esq. </P>
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