SEC Comment Letter for ORACLE CORP (ORCL, ORCL-PD) (CIK 0001341439) (ORCL) — Dec 19, 2014
ORACLE CORP (ORCL, ORCL-PD) (CIK 0001341439)
Date: Dec. 19, 2014 · CIK: 0001341439 · Accession: 0000000000-14-065761
AI Filing Summary & Sentiment
Reasoning
Letter
December 19 , 2014 Via E -mail Safra A. Catz Chief Executive Officer and Director Oracle Corporation 500 Oracle Parkway Redwood City, California 94065
Re: Oracle Corporation Form 10-K for the Fiscal Year Ended May 31, 2014 Filed June 26, 2014 File No. 001 -35992
Dear Ms. Catz :
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 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Patrick Gilmore
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December 19 , 2014 Via E -mail Safra A. Catz Chief Executive Officer and Director Oracle Corporation 500 Oracle Parkway Redwood City, California 94065 Re: Oracle Corporation Form 10-K for the Fiscal Year Ended May 31, 2014 Filed June 26, 2014 File No. 001 -35992 Dear Ms. Catz : 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 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief