SEC Comment Letter for Strategy (MSTR) — Jun 18, 2012
Strategy Inc
Date: June 18, 2012 · CIK: 0001050446 · Accession: 0000000000-12-031627
AI Filing Summary & Sentiment
Letter
June 18, 2012 Via E -mail Mr. Douglas K. Thede Executive Vice President, Finance & Chief Financial Officer MicroStrategy Incorporated 1850 Towers Crescent Plaza Tysons Corner, VA 22182
Re: MicroStrategy Incorporated Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 17, 2012 File No. 000 -24435
Dear Mr. Thede :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in respon se to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal sec urities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules re quire.
Sincerely,
/s/ Kathleen Collins (for PG)
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June 18, 2012 Via E -mail Mr. Douglas K. Thede Executive Vice President, Finance & Chief Financial Officer MicroStrategy Incorporated 1850 Towers Crescent Plaza Tysons Corner, VA 22182 Re: MicroStrategy Incorporated Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 17, 2012 File No. 000 -24435 Dear Mr. Thede : We have completed our review of your filing. We remind you that our comments or changes to disclosure in respon se to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal sec urities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules re quire. Sincerely, /s/ Kathleen Collins (for PG) Patrick Gilmore Accounting Branch Chief