SEC Comment Letter for ORACLE CORP (ORCL, ORCL-PD) (CIK 0001341439) (ORCL) — Apr 25, 2011
ORACLE CORP (ORCL, ORCL-PD) (CIK 0001341439)
Date: April 25, 2011 · CIK: 0001341439 · Accession: 0000000000-11-025672
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File numbers found in text: 000-51788
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April 25, 2011 Via E-mail Mr. Lawrence J. Ellison Chief Executive Officer and Director Oracle Corporation 500 Oracle Parkway Redwood City, CA 94065 Re: Oracle Corporation Form 10-K for the Fiscal Year ended May 31, 2010 Filed July 1, 2010 File No. 000-51788 Dear Mr. Ellison: We have completed our review of your Form 10-K and related filings and have no further comments at this time on the specific issues raised. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief