SEC Comment Letter for Workday, Inc. (WDAY) (CIK 0001327811) (WDAY) — Jul 24, 2014
Workday, Inc. (WDAY) (CIK 0001327811)
Date: July 24, 2014 · CIK: 0001327811 · Accession: 0000000000-14-037552
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July 24, 2014 Via E -mail Mark S. Peek Chief Financial Officer Workday, Inc. 6230 Stoneridge Mall Road Pleasanton, California 94588 Re: Workday, Inc. Form 10-K for the Fiscal Year Ended January 31, 2014 Filed March 31, 2014 File No. 001 -35680 Dear Mr. Peek : We have completed 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 under 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