WX [WuXi PharmaTech (Cayman)] CORRESP: WuXi PharmaTech (Cayman) Inc. 288 Fute Zhong Road
[WuXi PharmaTech (Cayman) Inc. 288 Fute Zhong Road Waigaoqiao Free Trade Zone Shanghai 200131 Peoples Republic of China December 12, 2011 VIA EMAIL AND ELECTRONIC TRANSMISSION Division of Corporate Finance Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: WuXi PharmaTech (Cayman) Inc. Form 20-F filed on April 27, 2011 (File No. 001-33623) Dear Mr. Rosenberg: Comment Letter This]