SEC Comment Letter 0000000000-23-009271 to EMC CORP (CIK 0000790070)
EMC CORP (CIK 0000790070)
Date: Aug. 23, 2023 · CIK: 0000790070 · Accession: 0000000000-23-009271
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo August 23, 2023 Aubree Corallo Director, Legal Counsel Dell International L.L.C. One Dell Way Round Rock, Texas 78682 Re:Dell International L.L.C. Dear Aubree Corallo: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Mariam Mansaray, Staff Attorney at 202-551-6356 or Matthew Crispino, Staff Attorney at 202-551-3456 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Hui Lin
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United States securities and exchange commission logo
August 23, 2023
Aubree Corallo
Director, Legal Counsel
Dell International L.L.C.
One Dell Way
Round Rock, Texas 78682
Re:Dell International L.L.C.
Dear Aubree Corallo:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Mariam Mansaray, Staff Attorney at 202-551-6356 or Matthew Crispino,
Staff Attorney at 202-551-3456 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Hui Lin