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
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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