SEC Comment Letter for Strategy (MSTR) — Jul 27, 2011
Strategy Inc
Date: July 27, 2011 · CIK: 0001050446 · Accession: 0000000000-11-045586
AI Filing Summary & Sentiment
File numbers found in text: 000-24435
Letter
July 27, 2011 Via Facsimile Douglas K. Thede Executive Vice President, Finance and Chief Financial Officer Microstrategy, Inc. 1850 Towers Crescent Plaza Vienna, VA 22182 Re: Microstrategy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 18, 2011 File No. 000-24435
Dear Mr. Thede: 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 fore close 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/ Patrick Gilmore
Patrick Gilmore Accounting Branch Chief
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July 27, 2011 Via Facsimile Douglas K. Thede Executive Vice President, Finance and Chief Financial Officer Microstrategy, Inc. 1850 Towers Crescent Plaza Vienna, VA 22182 Re: Microstrategy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 18, 2011 File No. 000-24435 Dear Mr. Thede: 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 fore close 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/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief