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SEC Comment Letter for MICROSOFT CORP (MSFT) (CIK 0000789019) (MSFT) — Jan 2, 2007

MICROSOFT CORP (MSFT) (CIK 0000789019)
Date: Jan. 2, 2007 · CIK: 0000789019 · Accession: 0000000000-07-000003

Financial Reporting Regulatory Compliance Business Model Clarity

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File numbers found in text: 000-14278

Date
December 4, 2006
Author
Stephen Krikorian
Form
UPLOAD
Company
MICROSOFT CORP (MSFT) (CIK 0000789019)

Letter

Mail Stop 4561 December 4, 2006 Mr. Steven A. Ballmer Chief Executive Officer Microsoft Corporation One Microsoft Way Redmond, Washington 98052

Re: Microsoft Corporation Form 10-K for the Fiscal Year Ended June 30, 2005 Form 10-K for the Fiscal Year Ended June 30, 2006 Form 10-Q for the Quarterly Period Ended September 30, 2005 Form 10-Q for the Quarterly Period Ended December 31, 2005 Form 10-Q for the Quarterly Period Ended March 31, 2006 Form 10-Q for the Quarterly Period Ended September 30, 2006 File No. 000-14278

Dear Mr. Ballmer:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Stephen Krikorian A c c o u n t i n g B r a n c h C h i e f

Show Raw Text
Mail Stop 4561

       December 4, 2006

Mr. Steven A. Ballmer
Chief Executive Officer
Microsoft Corporation
One Microsoft Way
Redmond, Washington 98052

 Re: Microsoft Corporation
  Form 10-K for the Fiscal Year Ended June 30, 2005
  Form 10-K for the Fiscal Year Ended June 30, 2006
Form 10-Q for the Quarterly Period Ended September 30, 2005
  Form 10-Q for the Quarterly Period Ended December 31, 2005
  Form 10-Q for the Quarterly Period Ended March 31, 2006
Form 10-Q for the Quarterly Period Ended September 30, 2006
File No. 000-14278

Dear Mr. Ballmer:

We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.

        S i n c e r e l y ,

        Stephen Krikorian
        A c c o u n t i n g  B r a n c h  C h i e f