SEC Comment Letter for ORACLE CORP (ORCL, ORCL-PD) (CIK 0001341439) (ORCL) — Feb 16, 2012
ORACLE CORP (ORCL, ORCL-PD) (CIK 0001341439)
Date: Feb. 16, 2012 · CIK: 0001341439 · Accession: 0000000000-12-008556
AI Filing Summary & Sentiment
Reasoning
Letter
February 16, 201 2 Via E -mail Safra A. Catz President and Chief Financial Officer Oracle Corporation 500 Oracle Parkway Redwood City, CA 94065
Re: Oracle Corporation Form 10 -K for the Fiscal Year Ended May 31, 2011 Filed June 28, 2011 File No. 000 -51788
Dear Ms. Catz:
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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Patrick Gilmore
Show Raw Text
February 16, 201 2 Via E -mail Safra A. Catz President and Chief Financial Officer Oracle Corporation 500 Oracle Parkway Redwood City, CA 94065 Re: Oracle Corporation Form 10 -K for the Fiscal Year Ended May 31, 2011 Filed June 28, 2011 File No. 000 -51788 Dear Ms. Catz: 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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief