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SEC Company Response from MICROSOFT CORP (MSFT) (CIK 0000789019) (MSFT) — Dec 10, 2008

MICROSOFT CORP (MSFT) (CIK 0000789019)
Date: Dec. 10, 2008 · CIK: 0000789019 · Accession: 0001193125-08-251393

Regulatory Compliance Related Party / Governance Financial Reporting

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File numbers found in text: 000-14278

Referenced dates: November 25, 2008

Date
December 10, 2008
Author
/s/ Peter A. Kraus
Form
CORRESP
Company
MICROSOFT CORP (MSFT) (CIK 0000789019)

Letter

VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission RE: Microsoft Corporation Definitive Proxy Statement Filed September 29, 2008 File No. 000-14278

Dear Mr. Crispino:

This letter is to acknowledge Microsoft’s receipt of the letter dated November 25, 2008 containing comments of the staff of the Division of Corporation Finance on the Microsoft proxy statement described above. As we discussed on the telephone on December 8, Microsoft is requesting an extension of time until January 9, 2009 to respond to the comment letter. We understand that the staff does not object to this request.

Please do not hesitate to call me at (425) 705-6858 if you would like to discuss this matter.

Sincerely,
/s/ Peter A. Kraus

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CORRESP
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Correspondence

 Microsoft Corporation

 One Microsoft Way

 Redmond, WA 98052-6399

 Tel 425 882 8080

 Fax 425 936 7329

 http://www.microsoft.com/

 December 10, 2008

 VIA EDGAR

 Mr. Matthew Crispino, Staff Attorney

 Division of
Corporation Finance

 United States Securities and Exchange Commission

 100 F Street, NE

 Washington, DC 20549

RE:
Microsoft Corporation

Definitive Proxy Statement

Filed September 29, 2008

File No. 000-14278

 Dear Mr. Crispino:

 This letter is to acknowledge Microsoft’s receipt of the letter dated November 25, 2008 containing comments of the staff of the Division of Corporation Finance
on the Microsoft proxy statement described above. As we discussed on the telephone on December 8, Microsoft is requesting an extension of time until January 9, 2009 to respond to the comment letter. We understand that the staff
does not object to this request.

 Please do not hesitate to call me at (425) 705-6858 if you would like to discuss this matter.

Sincerely,

/s/ Peter A. Kraus

 Peter A. Kraus

 Senior Attorney

 PAK/lmf