SEC Comment Letter for VISA INC. (V) (CIK 0001403161) (V) — Apr 23, 2009
VISA INC. (V) (CIK 0001403161)
Date: April 23, 2009 · CIK: 0001403161 · Accession: 0000000000-09-021563
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File numbers found in text: 001-33977
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Mail Stop 4561 A p r i l 2 3 , 2 0 0 9 Joseph W. Saunders Chief Executive Officer Visa Inc. P.O. Box 8999 San Francisco, CA 94128
Re: Visa Inc.
Form 10-K for the Fiscal Year Ended September 30, 2008 File No. 001-33977
Dear Mr. Saunders:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time on the specific issues raised. S i n c e r e l y , / s / S t e p h e n K r i k o r i a n
Stephen Krikorian A c c o u n t i n g B r a n c h C h i e f