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SEC Company Response from Vedanta Ltd (CIK 0001370431) — Mar 27, 2020

Vedanta Ltd (CIK 0001370431)
Date: March 27, 2020 · CIK: 0001370431 · Accession: 0001193125-20-087705

AI Filing Summary & Sentiment

File numbers found in text: 001-33175

Referenced dates: February 26, 2020, March 16, 2020

Date
March 27, 2020
Author
/s/ Rajiv Gupta
Form
CORRESP
Company
Vedanta Ltd (CIK 0001370431)

Letter

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

Beijing

Moscow

Boston

Munich

Brussels

New York

March 27, 2020

Century City

Orange County

Chicago

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Frankfurt

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Milan

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Claire Erlanger, Staff Accountant

Melissa Raminpour, Accounting Branch Chief

Re:

Vedanta Limited

Form 20-F for the Fiscal Year Ended March 31, 2019

Filed July 15, 2019

Response letter dated February 26, 2020

File No. 001-33175

Ladies and Gentlemen:

We are counsel to Vedanta Limited, a corporation incorporated under the laws of the Republic of India (the “Company”). The Company received a comment letter dated March 16, 2020 (the “Comment Letter”) regarding the Staff’s review of the Company’s Form 20-F for the fiscal year ended March 31, 2019. The Comment Letter indicated that the Company should respond to the comments within ten business days or advise you when the Company will provide you with a response.

The Company is in the process of undertaking the appropriate work to formulate thorough responses to the Staff’s comments and having discussions with its auditors. As discussed with the Staff on March 26, 2020, this letter confirms that the Staff has agreed to give an extension to the Company to respond to the Comment Letter by April 30, 2020.

Please contact the undersigned at +65.6437.5467 if you have any questions or require any further information.

Respectfully submitted,
/s/ Rajiv Gupta

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CORRESP
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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

Beijing

Moscow

Boston

Munich

Brussels

New York

March 27, 2020

Century City

Orange County

Chicago

Paris

Dubai

Riyadh

Düsseldorf

San Diego

Frankfurt

San Francisco

Hamburg

Seoul

Hong Kong

Shanghai

Houston

Silicon Valley

London

Singapore

Los Angeles

Tokyo

Madrid

Washington, D.C.

Milan

 VIA EDGAR

 Securities
and Exchange Commission

 Division of Corporation Finance

Office of Manufacturing

 100 F Street, N.E.

Washington, D.C. 20549

Attention:

Claire Erlanger, Staff Accountant

Melissa Raminpour, Accounting Branch Chief

 Re:  

Vedanta Limited

 Form 20-F for the Fiscal Year Ended March 31, 2019

Filed July 15, 2019

 Response letter dated February 26, 2020

File No. 001-33175

 Ladies and Gentlemen:

We are counsel to Vedanta Limited, a corporation incorporated under the laws of the Republic of India (the “Company”). The Company
received a comment letter dated March 16, 2020 (the “Comment Letter”) regarding the Staff’s review of the Company’s Form 20-F for the fiscal year ended March 31, 2019. The Comment
Letter indicated that the Company should respond to the comments within ten business days or advise you when the Company will provide you with a response.

The Company is in the process of undertaking the appropriate work to formulate thorough responses to the Staff’s comments and having
discussions with its auditors. As discussed with the Staff on March 26, 2020, this letter confirms that the Staff has agreed to give an extension to the Company to respond to the Comment Letter by April 30, 2020.

Please contact the undersigned at +65.6437.5467 if you have any questions or require any further information.

Respectfully submitted,

/s/ Rajiv Gupta

 Rajiv Gupta

 of LATHAM &
WATKINS LLP

 Enclosure

cc:

GR Arun Kumar

Chief Financial Officer

Vedanta Limited