SEC Comment Letter for FEDEX CORP (FDX) (CIK 0001048911) (FDX) — Sep 22, 2011
FEDEX CORP (FDX) (CIK 0001048911)
Date: Sept. 22, 2011 · CIK: 0001048911 · Accession: 0000000000-11-056454
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File numbers found in text: 001-15829
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September 22, 2011 Via E-Mail Mr. Alan B. Graf, Jr. Chief Financial Officer FedEx Corporation 942 South Shady Grove Road Memphis, Tennessee 38120 Re: FedEx Corporation Form 10-K for the year ended May 31, 2011 Filed July 12, 2011 File No. 001-15829 Dear Mr. Graf: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief