Correspondence 0001193125-24-129336 from MICROSOFT CORP (MSFT)
MICROSOFT CORP
Date: May 2, 2024 · CIK: 0000789019 · Accession: 0001193125-24-129336
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-278958
Letter
MICROSOFT CORPORATION
One Microsoft Way
Redmond, Washington 98052-6399
May 2, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Microsoft Corporation
Registration Statement on Form S-4 (File No. 333-278958)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Microsoft Corporation, a Washington corporation (the “Company”), respectfully requests that the effective time of the above-referenced Registration Statement on Form S-4 filed by the Company be accelerated to 4:00 p.m. Eastern Time on May 6, 2024 or as soon thereafter as practicable.
Please contact William B. Brentani or Daniel N. Webb of Simpson Thacher & Bartlett LLP at (650) 251-5110 or (650) 251-5095, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted.
[Signature Page Follows]
Very truly yours,
MICROSOFT CORPORATION
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CORRESP 1 filename1.htm CORRESP MICROSOFT CORPORATION One Microsoft Way Redmond, Washington 98052-6399 May 2, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Microsoft Corporation Registration Statement on Form S-4 (File No. 333-278958) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Microsoft Corporation, a Washington corporation (the “Company”), respectfully requests that the effective time of the above-referenced Registration Statement on Form S-4 filed by the Company be accelerated to 4:00 p.m. Eastern Time on May 6, 2024 or as soon thereafter as practicable. Please contact William B. Brentani or Daniel N. Webb of Simpson Thacher & Bartlett LLP at (650) 251-5110 or (650) 251-5095, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted. [Signature Page Follows] Very truly yours, MICROSOFT CORPORATION By: /s/ Keith R. Dolliver Name: Keith R. Dolliver, Esq. Title: Deputy General Counsel and Corporate Secretary cc: William B. Brentani, Simpson Thacher & Bartlett LLP Daniel N. Webb, Simpson Thacher & Bartlett LLP