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SEC Comment Letter for MICROSOFT CORP (MSFT) (CIK 0000789019) (MSFT) — Feb 16, 2012

MICROSOFT CORP (MSFT) (CIK 0000789019)
Date: Feb. 16, 2012 · CIK: 0000789019 · Accession: 0000000000-12-008654

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
February 16, 2012
Author
/s/ Craig D. Wilson
Form
UPLOAD
Company
MICROSOFT CORP (MSFT) (CIK 0000789019)

Letter

February 16, 2012 Via E -mail Frank Brod Corporate Vice President, Finance and Administration Microsoft Corporation One Microsoft Way Redmond, Washington 98052 -6399

Re: Microsoft Corporation Form 10 -K for the Fiscal Year Ended June 30, 2011 Filed July 28, 2011 File No. 000 -14278

Dear Mr. Brod :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Craig D. Wilson

Show Raw Text
February 16, 2012

Via E -mail
Frank Brod
Corporate Vice President, Finance and Administration
Microsoft Corporation
One Microsoft Way
Redmond, Washington 98052 -6399

Re: Microsoft Corporation
 Form 10 -K for the Fiscal Year Ended June 30, 2011
Filed July 28, 2011
File No. 000 -14278

Dear Mr. Brod :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the Un ited States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing  includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Craig D. Wilson

      Craig D. Wilson
Sr. Asst. Chief Accountant