SEC Comment Letter for ORACLE (ORCL) — Dec 22, 2025

ORACLE CORP
Date: Dec. 22, 2025 · CIK: 0001341439 · Accession: 0000000000-25-011738

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File numbers found in text: 001-35992

Date

December 22, 2025

Author

Finance

Form

UPLOAD

Company

ORACLE CORP

Letter

Re: Oracle Corporation Form 10-K for the Fiscal Year ended May 31, 2025 File No. 001-35992 Response dated October 7, 2025 Dear Brian Higgins:

December 22, 2025

Brian Higgins Senior Vice President Oracle Corporation 2300 Oracle Way Austin, TX 78741

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

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 December 22, 2025

Brian Higgins
Senior Vice President
Oracle Corporation
2300 Oracle Way
Austin, TX 78741

 Re: Oracle Corporation
 Form 10-K for the Fiscal Year ended May 31, 2025
 File No. 001-35992
 Response dated October 7, 2025
Dear Brian Higgins:

 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
</TEXT>
</DOCUMENT>

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