Mail Stop 4628

                                                             October 9, 2018

Via E-Mail
M.D. Ranganath
Chief Financial Officer
Infosys Ltd.
Electronics City, Hosur Road
Bengaluru, Karnataka
India

       Re:     Infosys Ltd.
               Form 20-F for the Fiscal Year Ended March 31, 2018
               Filed July 19, 2018
               File No. 1-35754

Dear Mr. Ranganath:

        We have limited our review of your filing to your contacts with
countries that have been
identified as state sponsors of terrorism, and we have the following comments.
Our review with
respect to this issue does not preclude further review by the Assistant
Director group with respect
to other issues. In our comments, we ask you to provide us with information so
we may better
understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

General

   1. Your website provides information about a strategic alliance with Huawei
in which you
      jointly help clients with IT solutions. News reports indicate that Huawei
offers its
      products and services in Sudan and Syria. As you are aware, Sudan and
Syria are
      designated by the U.S. Department of State as state sponsors of
terrorism, and are subject
      to U.S. sanctions and/or export controls. You do not provide disclosure
about those
      countries in your Form 20-F. Please describe to us the nature and extent
of any past,
      current, and anticipated contacts with Sudan and/or, including with their
governments,
      whether through subsidiaries, partners, affiliates, or other direct or
indirect arrangements.
 M.D. Ranganath
Infosys Ltd.
October 9, 2018
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Jennifer Hardy, Special Counsel, at (202) 551-3767 or
me at (202) 551-
3470 if you have any questions about the comments or our review.

                                                          Sincerely,

                                                          /s/ Cecilia Blye

                                                          Cecilia Blye, Chief
                                                          Office of Global
Security Risk

cc:    Barbara Jacobs
       Assistant Director