SEC Comment Letter for Strategy (MSTR) — Dec 20, 2021
Strategy Inc
Date: Dec. 20, 2021 · CIK: 0001050446 · Accession: 0000000000-21-015110
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File numbers found in text: 000-24435
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United States securities and exchange commission logo
December 20, 2021
Phong Le
President & Chief Financial Officer
Microstrategy Incorporated
1850 Towers Crescent Plaza
Tysons Corner, VA 22182
Re:Microstrategy Incorporated
Form 10-K for Fiscal Year Ended December 31, 2020
Filed February 12, 2021
File No. 000-24435
Dear Mr. Le:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Technology