<SEC-DOCUMENT>0001193125-16-572563.txt : 20160502
<SEC-HEADER>0001193125-16-572563.hdr.sgml : 20160502
<ACCEPTANCE-DATETIME>20160502155238
ACCESSION NUMBER:		0001193125-16-572563
CONFORMED SUBMISSION TYPE:	CB/A
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20160502
DATE AS OF CHANGE:		20160502

SUBJECT COMPANY:	

	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:		CB/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-86099
		FILM NUMBER:		161611568

	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

FILED BY:		

	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:		CB/A

	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>CB/A
<SEQUENCE>1
<FILENAME>d141428dcba.htm
<DESCRIPTION>CB/A
<TEXT>
<HTML><HEAD>
<TITLE>CB/A</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="margin-top:4pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>UNITED STATES </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Washington, D.C. 20549 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>FORM CB
</B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>TENDER OFFER/RIGHTS OFFERING NOTIFICATION FORM </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>(Amendment No.&nbsp;1) </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Please place an X
in the box(es) to designate the appropriate rule provision(s) relied upon to file this Form: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="76%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="95%"></TD>
<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Securities Act Rule 801 (Rights Offering)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Securities Act Rule 802 (Exchange Offer)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Exchange Act Rule 13e-4(h)(8) (Issuer Tender Offer)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#120;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Exchange Act Rule 14d-1(c) (Third Party Tender Offer)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Exchange Act Rule 14e-2(d) (Subject Company Response)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Filed or submitted in paper if permitted by Regulation S-T Rule 101(b)(8)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:24pt; 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>(Name of
Subject Company) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Not applicable </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Translation of Subject Company&#146;s Name into English (if applicable) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Karnataka, India </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Jurisdiction of Subject Company&#146;s Incorporation or Organization) </B></P>
<P STYLE="margin-top:12pt; 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:8pt; font-family:Times New Roman" ALIGN="center"><B>(Name of
Person(s) Furnishing Form) </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>American Depositary Shares, each represented by one </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Equity Share, par value Rs. 2&nbsp;per share. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Title of Class of Subject Securities) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>97651M109</B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(CUSIP Number
of Class of Securities (if applicable)) </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Jatin Pravinchandra Dalal, Chief Financial Officer </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, India +91-80-2844-0011 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Name, Address (including zip code) and Telephone Number (including area code) </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>of Person(s) Authorized to Receive Notices and Communications on Behalf of Subject Company) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I></I><B><I>Copies to:</I></B><I> </I></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Raj S. Judge </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Wilson
Sonsini Goodrich&nbsp;&amp; Rosati, P.C. </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>650 Page Mill Road </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Palo Alto, California 94304 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Telephone: (650)&nbsp;493-9300 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>To be determined. </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Date
Tender Offer/Rights Offering Commenced) </B></P> <P STYLE="font-size:10pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART I &#150; INFORMATION SENT TO SECURITY HOLDERS </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&nbsp;1.</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Home Jurisdiction Documents </B></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attachments: </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="90%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="94%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">99.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Public Announcement<SUP STYLE="font-size:85%; vertical-align:top">(1)</SUP></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">99.2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Press Release<SUP STYLE="font-size:85%; vertical-align:top">(1)</SUP></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">99.3</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Notice to holders of American Depositary Shares<SUP STYLE="font-size:85%; vertical-align:top">(1)</SUP></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">99.4</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Notice regarding availability of Information Materials for holders of American Depositary Shares <SUP STYLE="font-size:85%; vertical-align:top">(1)</SUP></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">99.5</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Corrigendum to the Public Announcement</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><SUP STYLE="font-size:85%; vertical-align:top">(1)</SUP></TD>
<TD ALIGN="left" VALIGN="top"><SUP STYLE="font-size:85%; vertical-align:top"></SUP>Previously furnished as an exhibit to the Form CB filed with the Securities and Exchange Commission (the &#147;<I>SEC</I>&#148;) on April&nbsp;25, 2016.
</TD></TR></TABLE> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&nbsp;2.</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Informational Legends </B></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Not applicable. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART II &#150; INFORMATION NOT REQUIRED TO BE SENT TO SECURITY HOLDERS </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Not applicable. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART III
&#150; CONSENT TO SERVICE OF PROCESS </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">A written irrevocable consent and power of attorney on Form F-X was filed with the SEC on April&nbsp;25, 2016.
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 2 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART IV &#150; SIGNATURES </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">After due inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>
<TD WIDTH="6%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="12%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="80%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="5"><B>WIPRO LIMITED</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Jatin Pravinchandra Dalal</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Jatin Pravinchandra Dalal</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Chief Financial Officer</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Date: May&nbsp;2, 2016 </P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.5
<SEQUENCE>2
<FILENAME>d141428dex995.htm
<DESCRIPTION>EX-99.5
<TEXT>
<HTML><HEAD>
<TITLE>EX-99.5</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 99.5 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="11%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="87%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="middle">


<IMG SRC="g141428ex995logo.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <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="font-size:12pt;margin-top:0pt;margin-bottom:0pt" align="left">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Registered Office: Doddakannelli, Sarjapur Road, Bangalore - 560 035, India</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Corporate Identification Number (CIN): L32102KA1945PLC020800</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Phone: +91 80 2844 0011; Fax: +91 80 2844 0054; Email: info@wipro.com</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Website: www.wipro.com; Company Secretary: Mr. M Sanaulla Khan</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>CORRIGENDUM TO THE PUBLIC ANNOUNCEMENT DATED APRIL 21, 2016 FOR THE ATTENTION OF EQUITY SHAREHOLDERS/ BENEFICIAL OWNERS OF
EQUITY SHARES OF WIPRO LIMITED FOR THE BUYBACK OF EQUITY SHARES THROUGH TENDER OFFER UNDER THE SECURITIES AND EXCHANGE BOARD OF INDIA (BUY BACK OF SECURITIES) REGULATIONS, 1998, AS AMENDED. </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This Corrigendum to the Public Announcement dated April&nbsp;21, 2016 (the <B></B>&#147;<B>Public Announcement</B>&#148;) is in continuation of and should be
read in conjunction with the Public Announcement issued in connection with the Buyback of Equity Shares of the Company. Capitalised terms used in this Corrigendum and not defined herein shall have the same meaning as ascribed in the Public
Announcement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The shareholders of the Company are requested to note the following amendments to the Public Announcement: </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top">As per the letter dated April&nbsp;28, 2016 received from the Statutory Auditors of the Company, BSR&nbsp;&amp; Co. LLP, Chartered Accountants, Annexure A to the Statutory Auditor&#146;s report dated April&nbsp;20,
2016, as set out in Clause 6 of the Public Announcement, stands substituted as under: </TD></TR></TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><U>Quote</U> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Annexure A </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Wipro Limited </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Computation of amount of permissible capital payment towards buy back of equity shares in accordance with proviso to section 68 (2)&nbsp;of the
Companies Act, 2013 (the &#147;Act&#148;) and Regulation 4(1)(a) of the Buy Back Regulations based on the Audited Condensed Interim standalone financial statements for the period ended 31&nbsp;March 2016: </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="68%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="83%"></TD>
<TD VALIGN="bottom" WIDTH="9%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; width:38.15pt; font-size:8pt; font-family:Times New Roman"><B>Particulars</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Amount<BR>(in&nbsp;Rs.&nbsp;million)</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Paid up equity share capital (A)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">4,941</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Free reserves:</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">- Securities premium account</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">14,254</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">- General reserve</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">159,783</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">- Surplus in Statement of Profit and Loss (Net of unrealized foreign exchange losses as at
March&nbsp;31, 2016 amounting to Rs. 138 million)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">223,171</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total free reserves (B)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">397,208</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Total (A+B)</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">402,149</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1px; ">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-top:1.00px solid #000000">&nbsp;</P></TD>
<TD>&nbsp;</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Maximum amount permissible for the buy-back i.e. 10% of total paid-up equity capital and free
reserves</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="right">40,215</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Unquote </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Except as
detailed in this Corrigendum, the contents and other terms of the Public Announcement remain unchanged. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>DIRECTOR&#146;S RESPONSIBILITY </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As per Regulation 19(1)(a) of the Buyback Regulations, the Board of Directors of the Company accepts responsibility for the information contained in this
Corrigendum and confirms that such document contains true, factual and material information and does not contain any misleading information. </P> <P STYLE="margin-top:0pt;margin-bottom:0pt;page-break-before:always"></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="24%"></TD>
<TD VALIGN="bottom"></TD>
<TD WIDTH="24%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="25%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="24%"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" COLSPAN="7" NOWRAP ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; width:210.25pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>For and on behalf of the Board of
Directors of Wipro Limited</B></P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; width:13.30pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">Sd/-</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; width:13.30pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">Sd/-</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; width:13.30pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">Sd/-</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; width:13.30pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">Sd/-</P></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Azim H Premji</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chairman and Managing</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Director</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Director Identification</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Number (DIN): 00234280)</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Rishad A Premji</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Executive Director and</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chief
Strategy Officer</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Director Identification</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Number (DIN): 02983899)</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Jatin P Dalal</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chief Financial Officer</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>M Sanaulla Khan</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Company Secretary</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Membership
Number:</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">F4129)</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Date :</B> April&nbsp;29, 2016 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Place:</B> Bangalore </P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g141428ex995logo.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g141428ex995logo.jpg
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M<VAO<" S+C  .$))300$       /' %:  ,;)4<< @   @ " #A"24T$)0
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M&TJ/ID5,.J5&2^GQC&-FK2M6VK1!Y--A:3DVM(('5/X*N%Q24,Z*J42]RCU
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M;7Q*X =@ /\ #Z= = =!T%JM=7HU=E[==;' U&J5]FI(SUFL\Q'5^OPD>B(
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M$7TW</N(_JWN6[<;>3EATOE7RYY1V>%26PU7FSHFC;C;<9=5S.ZELAVIH;\
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!V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
