SEC Comment Letter for MICROSOFT CORP (MSFT) (CIK 0000789019) (MSFT) — Oct 22, 2013
MICROSOFT CORP (MSFT) (CIK 0000789019)
Date: Oct. 22, 2013 · CIK: 0000789019 · Accession: 0000000000-13-058094
AI Filing Summary & Sentiment
Reasoning
Letter
October 22, 2013 Via E -mail Frank Brod Corporate Vice President, Finance and Administration Microsoft Corporation One Microsoft Way Redmond, WA 98052 -6399
Re: Microsoft Corporation Form 10-Q for the Quarterly Period Ended March 31, 2013 Filed April 18, 2013 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/ Stephen Krikorian
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October 22, 2013 Via E -mail Frank Brod Corporate Vice President, Finance and Administration Microsoft Corporation One Microsoft Way Redmond, WA 98052 -6399 Re: Microsoft Corporation Form 10-Q for the Quarterly Period Ended March 31, 2013 Filed April 18, 2013 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/ Stephen Krikorian Stephen Krikorian Accounting Branch Chief