Correspondence 0001193125-25-064777 from WNS (HOLDINGS) LTD (WNS) (CIK 0001356570) (WNS)
WNS (HOLDINGS) LTD (WNS) (CIK 0001356570)
Date: March 27, 2025 · CIK: 0001356570 · Accession: 0001193125-25-064777
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-32945
Referenced dates: March 14, 2025
Letter
Re: WNS (Holdings) Limited Form 20-F for Fiscal Year Ended March 31, 2024 Form 10-Q for Fiscal Quarter Ended December 31, 2024 File No. 001-32945 Dear Ms. Li and Ms. Lumley: On behalf of our client, WNS (Holdings) Limited (the “Company”), this letter confirms my telephone conversation with Ms. Li on March 26, 2025 regarding the Company’s request for an extension of time to respond to the comment letter dated March 14, 2025 from the staff of the Division of Corporation Finance. As discussed, the Company requires additional time to prepare its response and currently expects to respond on or about April 1, 2025. Please contact me at (65) 6437-5464 if you have any questions regarding this matter.
CORRESPONDENCE
9 Raffles Place #42-02 Republic Plaza Singapore 048619 Tel: +65.6536.1161 Fax: +65.6536.1171 www.lw.com UEN No. T09LL1649F
FIRM / AFFILIATE OFFICES
March 27, 2025 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549
Austin Beijing Boston Brussels Century City Chicago Dubai Düsseldorf Frankfurt Hamburg Hong Kong Houston London Los Angeles Madrid
Milan Munich New York Orange County Paris Riyadh San Diego San Francisco Seoul Silicon Valley Singapore Tel Aviv Tokyo Washington, D.C.
Attention: Suying Li and Angela Lumley
Sincerely,
/s/ Sharon Lau
Show Raw Text
CORRESP 1 filename1.htm CORRESPONDENCE 9 Raffles Place #42-02 Republic Plaza Singapore 048619 Tel: +65.6536.1161 Fax: +65.6536.1171 www.lw.com UEN No. T09LL1649F FIRM / AFFILIATE OFFICES March 27, 2025 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Austin Beijing Boston Brussels Century City Chicago Dubai Düsseldorf Frankfurt Hamburg Hong Kong Houston London Los Angeles Madrid Milan Munich New York Orange County Paris Riyadh San Diego San Francisco Seoul Silicon Valley Singapore Tel Aviv Tokyo Washington, D.C. Attention: Suying Li and Angela Lumley Re: WNS (Holdings) Limited Form 20-F for Fiscal Year Ended March 31, 2024 Form 10-Q for Fiscal Quarter Ended December 31, 2024 File No. 001-32945 Dear Ms. Li and Ms. Lumley: On behalf of our client, WNS (Holdings) Limited (the “Company”), this letter confirms my telephone conversation with Ms. Li on March 26, 2025 regarding the Company’s request for an extension of time to respond to the comment letter dated March 14, 2025 from the staff of the Division of Corporation Finance. As discussed, the Company requires additional time to prepare its response and currently expects to respond on or about April 1, 2025. Please contact me at (65) 6437-5464 if you have any questions regarding this matter. Sincerely, /s/ Sharon Lau Sharon Lau of LATHAM & WATKINS LLP Cc: Arijit Sen, Group Chief Financial Officer