[December 27, 2011 VIA EMAIL AND ELECTRONIC TRANSMISSION Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Re: WuXi PharmaTech (Cayman) Inc. — Form 20-F filed on April 27, 2011 (File No. 001-33623) Dear Mr. Rosenberg, Item 5. Operating and Financial Review and Prospects Results of Operations, page 48 1. The Company respectfully advises the Staff that]