UPDATE 2-WNS quarterly profit beats estimates

* Q2 adj earnings of $0.31/ADS vs est $0.29

* Q2 revenue beats estimates

* Says well-positioned to beat top end of 2010 outlook

* CEO: H2 margins to remain at current levels or get better

* Says co hasn't received new expressions of interest (Adds CEO comment)

By S. John Tilak

BANGALORE, Nov 4 (Reuters) - Back-office firm WNS Holdings Ltd (WNS.N) reported a quarterly profit that beat Wall Street estimates as it benefited from new bookings and an improvement in the business process outsourcing market.

The company said it was well positioned to beat the top end of its outlook range for the fiscal year ending March 31, 2010.

For fiscal 2010, it sees adjusted net income of $52 million on revenue less repair payments of $390 million.