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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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<SEC-DOCUMENT>0001185185-09-000031.txt : 20090323
<SEC-HEADER>0001185185-09-000031.hdr.sgml : 20090323
<ACCEPTANCE-DATETIME>20090120161249
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001185185-09-000031
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090120

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			India Globalization Capital, Inc.
		CENTRAL INDEX KEY:			0001326205
		STANDARD INDUSTRIAL CLASSIFICATION:	HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600]
		IRS NUMBER:				202760393
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4336 MONTGOMERY AVENUE
		CITY:			BETHESDA
		STATE:			MD
		ZIP:			20814
		BUSINESS PHONE:		301-983-0998

	MAIL ADDRESS:	
		STREET 1:		4336 MONTGOMERY AVENUE
		CITY:			BETHESDA
		STATE:			MD
		ZIP:			20814
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TEXT>
<html>
  <head>
    <title>india-corresp1202009.htm</title>
<!-- Licensed to: EdgarEyes-->
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</head>
    <body bgcolor="#ffffff" style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">
    <div>&#160;</div>
    <div align="center">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
          <tr>
            <td width="47%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">&#160;<img src="smallindialogo.jpg" alt=""></font></td>
            <td width="53%">
              <div style="TEXT-ALIGN: right"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="FONT-FAMILY: arial; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: cornflowerblue; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: cornflowerblue; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: cornflowerblue; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: cornflowerblue; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 16pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 16pt"><font style="FONT-FAMI
LY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="FONT-FAMILY: arial; COLOR: navy; FONT-SIZE: 18pt"><font style="DISPLAY: inline; FONT-FA
MILY: arial; COLOR: navy; FONT-SIZE: 18pt; FONT-WEIGHT: bold">India
      Globalization Capital</font>
      </font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></div>
              <div style="TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-FAMILY: arial; COLOR: indianred; FONT-SIZE: 10pt">4336
      Montgomery Avenue, Bethesda, Maryland 20814</font></div>
              <div style="TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: arial; COLOR: indianred; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: arial; COLOR: indianred; FONT-SIZE: 10pt">Phone:
      301-983-0998&#160;&#160;&#160;Fax: 240-465-0273</font></font></font></div>
              <div style="TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-FAMILY: arial; COLOR: indianred; FONT-SIZE: 10pt">IGC.U/IGC-U
      (AMEX)</font></div>
            </td>
          </tr>
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    </div>
    <div>&#160;</div>
    <div>
    </div>
    <div>&#160;</div>
    <div align="center">
      <div align="left">
        <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">
            <tr>
              <td valign="top" width="20%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Ram
      Mukunda</font> </font>

                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; COLOR: darkblue; FONT-SIZE: 10pt">Chief
      Executive Officer</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block"><br></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block"><br></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; COLOR: indianred; FONT-SIZE: 10pt">ram@indiaglobalcap.com</font></div>
              </td>
              <td width="80%" style="TEXT-ALIGN: justify"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">January
      20, 2009</font> </font>

                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Mr.
      Rufus Decker</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Accounting
      Branch Chief</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Securities
      and Exchange Commission</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block"><br></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Dear
      Mr. Decker:</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                <div style="TEXT-ALIGN: justify; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">We
      are in receipt of your letter dated January 6, 2009. We&#160;apologize for
      the delay in responding, but due to international travel, we were not in
      receipt of your letter until January 16, 2009.&#160;</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                <div style="TEXT-ALIGN: justify; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">We
      have left a voicemail message today with Mr. Jeffrey Gordon to discuss the
      steps the Company and Y&amp;R have taken and will continue to take in
      order to respond substantively to your comments contained in your May 14,
      2008 letter. As you may be aware, representatives from Y&amp;R spoke with
      Mr. Kevin Stout following your May 14, 2008 letter and received the letter
      outlining, among other things, the need for, and role of, the
      consultant.</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                <div style="TEXT-ALIGN: justify; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">We
      would like to discuss this matter further with Mr. Gordon or another Staff
      member, as appropriate.&#160; Despite our and Y&amp;R's good faith
      efforts, including consultations with at least seven accounting firms, we
      and Y&amp;R have struggled to find a&#160;U.S. accounting firm or another
      international firm that regularly practices before the Commission and has
      extensive knowledge of the requirements of U.S. GAAP, PCAOB Standards, and
      auditor independence regulations to accept&#160;the&#160;engagement at
      this time, although we continue to assist Y&amp;R in finding such a
      firm.</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">We
      intend to speak with Mr. Gordon as soon as possible. In the meantime,
      please feel free to contact me at 301-983-0998</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Sincerely,</font></div>
                <div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Ram
      Mukunda</font></div>
              </td>
            </tr>
        </table>
      </div>
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    <div>&#160;</div>
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