SEC Comment Letter for Strategy (MSTR) — Jul 18, 2014
Strategy Inc
Date: July 18, 2014 · CIK: 0001050446 · Accession: 0000000000-14-036428
AI Filing Summary & Sentiment
Letter
July 18, 2014 Via E -mail Douglas K. Thede Senior Executive Vice President & Chief Financial Officer MicroStrategy Incorporated 1850 Towers Crescent Plaza Tysons Corner, Virginia 22182
Re: MicroStrategy Incorporated Form 10-K for the Fiscal Year Ended December 31, 2013 Filed February 12, 2014 File No. 000 -24435
Dear Mr. Thede :
We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response 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 u nder the federal securities 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 require.
Sincerely,
/s/ Patrick Gilmore
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July 18, 2014 Via E -mail Douglas K. Thede Senior Executive Vice President & Chief Financial Officer MicroStrategy Incorporated 1850 Towers Crescent Plaza Tysons Corner, Virginia 22182 Re: MicroStrategy Incorporated Form 10-K for the Fiscal Year Ended December 31, 2013 Filed February 12, 2014 File No. 000 -24435 Dear Mr. Thede : We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response 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 u nder the federal securities 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 require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief