SEC Comment Letter for WNS (HOLDINGS) LTD (WNS) (CIK 0001356570) (WNS) — Feb 15, 2013
WNS (HOLDINGS) LTD (WNS) (CIK 0001356570)
Date: Feb. 15, 2013 · CIK: 0001356570 · Accession: 0000000000-13-008911
AI Filing Summary & Sentiment
Letter
February 15, 2013 Via E -mail Deepak Sogani Chief Financial Officer WNS (Holdings) Limited Gate 4, Godrej & Boyce Complex Pirojshanagar, Vikhroli (W) Mumbai 400 079 , India
Re: WNS (Holdings) Limited Form 20 -F & Form 20 -F/A for Fiscal Year Ended March 31, 2012 Filed April 26, 2012 and July 20, 2012, respectively File No. 001 -32945
Dear Mr. Sogani :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Com mission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Excha nge Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathleen Collins
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February 15, 2013 Via E -mail Deepak Sogani Chief Financial Officer WNS (Holdings) Limited Gate 4, Godrej & Boyce Complex Pirojshanagar, Vikhroli (W) Mumbai 400 079 , India Re: WNS (Holdings) Limited Form 20 -F & Form 20 -F/A for Fiscal Year Ended March 31, 2012 Filed April 26, 2012 and July 20, 2012, respectively File No. 001 -32945 Dear Mr. Sogani : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Com mission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Excha nge Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief cc: Via E -Mail Min Yee Ng, Esq. Latham & Watkins LLP