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SEC Company Response from MICROSOFT CORP (MSFT) (CIK 0000789019) (MSFT) — Feb 8, 2010

MICROSOFT CORP (MSFT) (CIK 0000789019)
Date: Feb. 8, 2010 · CIK: 0000789019 · Accession: 0001193125-10-024738

Financial Reporting Regulatory Compliance Internal Controls

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Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
February 8, 2010
Author
/s/ Robert M. Weede
Form
CORRESP
Company
MICROSOFT CORP (MSFT) (CIK 0000789019)

Letter

Division of Corporation Finance Form 10-K for the Fiscal Year Ended June 30, 2009 Filed July 30, 2009 01-14278

RE: Microsoft Corporation

Dear Mr. Wilson,

Microsoft is in receipt of your January 26, 2010 letter and appreciates the opportunity to respond to your comments.

Our Chief Accounting Officer, Frank H. Brod, and Michael Williams, Senior Client Service Partner and Jeffrey Schaberg, Lead Audit Partner, of Deloitte & Touche are travelling in Asia during the week of February 8. As a result, we will require additional time to complete our response.

We are writing because we were unable to reach the staff today. We will provide you with a response no later than February 16, 2010.

In the meantime, please let me know if you have any questions or comments. Faxes may be transmitted to (425) 708-6421.

Sincerely,
/s/ Robert M. Weede

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CORRESP
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Correspondence Letter

 February 8, 2010

 Mr. Craig D. Wilson

 Sr. Asst. Chief Accountant

 Division of Corporation Finance

 U.S. Securities
and Exchange Commission

 Washington, DC 20549

RE:
Microsoft Corporation

Form 10-K for the Fiscal Year Ended June 30, 2009

Filed July 30, 2009

01-14278

 Dear Mr. Wilson,

 Microsoft is in receipt of your January 26, 2010 letter and appreciates the opportunity to respond to your comments.

 Our Chief Accounting Officer, Frank H. Brod, and Michael Williams, Senior Client Service Partner and Jeffrey Schaberg, Lead Audit Partner, of
Deloitte & Touche are travelling in Asia during the week of February 8. As a result, we will require additional time to complete our response.

 We are writing because we were unable to reach the staff today. We will provide you with a response no later than February 16, 2010.

 In the meantime, please let me know if you have any questions or comments. Faxes may be transmitted to (425) 708-6421.

Sincerely,

 /s/ Robert M. Weede

 Robert M. Weede

 Assistant
Corporate Controller

 Microsoft Corporation is an equal opportunity employer.