SEC Company Response from ORACLE CORP (ORCL, ORCL-PD) (CIK 0001341439) (ORCL) — Jan 4, 2013
ORACLE CORP (ORCL, ORCL-PD) (CIK 0001341439)
Date: Jan. 4, 2013 · CIK: 0001341439 · Accession: 0001193125-13-003707
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File numbers found in text: 000-51788
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CORRESP 1 filename1.htm Correspondence 500 Oracle Parkway phone +16505067000 Redwood Shores oracle.com California 94065 January 4, 2013 VIA EDGAR Ms. Cecilia D. Blye, Chief Office of Global Security Risk Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-3628 Re: Oracle Corporation Form 10-K for the Fiscal Year Ended May 31, 2012 Filed June 26, 2012 File No. 000-51788 Dear Ms. Blye: We are writing with regards to your request for information set forth in your letter to Lawrence J. Ellison, Chief Executive Officer of Oracle Corporation (“Oracle”), dated November 20, 2012, regarding Oracle’s Form 10-K for the fiscal year ended May 31, 2012. We are writing to request additional time to respond. While we initially expected to provide our response during the week of December 31, 2012, we now seek additional time to complete our due diligence and to provide a comprehensive response consistent with Oracle’s previous communications on these matters. We now expect to respond by January 23, 2013. If you have any further questions, please contact me at (650) 506-7000. Very truly yours, /s/ Christopher Ing Christopher Ing Assistant General Counsel and Assistant Secretary cc: Barbara Jacobs, Assistant Director, Division of Corporation Finance, SEC Pradip Bhaumik, Special Counsel, Office of Global Security Risk, Division of Corporation Finance, SEC Dorian Daley, Senior Vice President, General Counsel and Secretary, Oracle Corporation William Corey West, Senior Vice President and Chief Accounting Officer, Oracle Corporation Brian S. Higgins, Vice President, Associate General Counsel and Assistant Secretary, Oracle Corporation