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SEC Company Response from IGC Pharma, Inc. (IGC) (CIK 0001326205) (IGC) — Mar 2, 2006

IGC Pharma, Inc. (IGC) (CIK 0001326205)
Date: March 2, 2006 · CIK: 0001326205 · Accession: 0000950137-06-002480

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File numbers found in text: 333-124942

Date
March 2, 2006
Author
/s/Ram Mukunda
Form
CORRESP
Company
IGC Pharma, Inc. (IGC) (CIK 0001326205)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Re: India Globalization Capital, Inc. Registration Statement on Form S-1 Registration Statement No. 333-124942

Dear Mr. Reynolds:

India Globalization Capital, Inc. (the “Registrant”) hereby requests that the Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (the “Filing”) to become effective at 3:00 p.m., Eastern Time, on Thursday, March 2, 2006, or as soon thereafter as practicable.

The Registrant acknowledges that:

1.

Should the Commission or the staff, acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing.

2.

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and

3.

The Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
INDIA GLOBALIZATION CAPITAL, INC.

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CORRESP
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filename1.htm

corresp

India Globalization Capital, Inc.

4336 Montgomery Ave.

Bethesda, MD 20814

March 2, 2006

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Attn:

    John Reynolds

    Assistant Director

    Division of Corporation Finance

    Re:

    India Globalization Capital, Inc.

    Registration Statement on Form S-1

    Registration Statement No. 333-124942

Dear Mr. Reynolds:

     India Globalization Capital, Inc. (the “Registrant”) hereby requests that the Commission take
appropriate action to cause the above-referenced Registration Statement on Form S-1 (the “Filing”)
to become effective at 3:00 p.m., Eastern Time, on Thursday, March 2, 2006, or as soon thereafter
as practicable.

     The Registrant acknowledges that:

    1.

    Should the Commission or the staff, acting pursuant to delegated authority,
declare the Filing effective, it does not foreclose the Commission from taking any
action with respect to the Filing.

    2.

    The action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the Filing effective, does not relieve the company from its
full responsibility for the adequacy and accuracy of the disclosure in the Filing; and

    3.

    The Registrant may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.

    Sincerely,

INDIA GLOBALIZATION CAPITAL, INC.

    /s/Ram Mukunda

    Ram Mukunda

    Chief Executive Officer and President

cc: Thomas Kluck