WNS (Holdings) Limited
 

         
LATHAM & WATKINS llp

  9 Raffles Place
#42-02 Republic Plaza
Singapore 048619
   
    Tel: +65.6536.1161 Fax: +65.6536.1171
www.lw.com
 
    FIRM / AFFILIATE OFFICES
 
  Barcelona   New Jersey
 
  Brussels   New York
 
  Chicago   Northern Virginia
March 12, 2008
  Frankfurt
Hamburg
  Orange County
Paris
 
  Hong Kong   San Diego
 
  London   San Francisco
 
  Los Angeles   Shanghai
 
  Madrid   Silicon Valley
 
  Milan   Singapore
 
  Moscow   Tokyo
 
  Munich   Washington, D.C.
 
 
  File No. 041135-0005
VIA EDGAR AND FACSIMILE (202) 772-9210
Securities and Exchange Commission
Mail Stop 4-06
100 F Street, N.E.
Washington, D.C. 20549
Attention:   Kathleen Collins, Accounting Branch Chief
Jennifer Thompson, Staff Accountant
Evan Jacobson, Staff Attorney
David Orlic, Special Counsel
  Re:   WNS (Holdings) Limited
Form 20-F for the Fiscal Year Ended March 31, 2007 filed June 26, 2007
Form 6-K filed February 8, 2008

File No. 1-32945
Ladies and Gentlemen:
     We are counsel to WNS (Holdings) Limited, a company organized under the laws of Jersey, Channel Islands (the “Company”). The Company received a comment letter dated February 28, 2008 regarding the Staff’s review of the Company’s Form 20-F for the fiscal year ended March 31, 2007 and the Company’s Form 6-K filed on February 8, 2008. The comment letter indicated that the company should respond to the comments within ten business days (i.e., March 13, 2008) or tell 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 intends to respond to the Staff’s comments by Monday, March 31, 2008. The Company appreciates the extension.
     Please contact the undersigned at (011) 65-6437 5406 if you have any questions.
         
  Very truly yours,
 
 
  /s/ Min Yee Ng    
     
  Min Yee Ng
of LATHAM & WATKINS LLP 
 
 
cc:   Ramesh Shah
Chairman of the Board
WNS (Holdings) Limited