SEC Comment Letter for VISA INC. (V) (CIK 0001403161) (V) — Mar 1, 2011
VISA INC. (V) (CIK 0001403161)
Date: March 1, 2011 · CIK: 0001403161 · Accession: 0000000000-11-013151
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File numbers found in text: 001-33977
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March 1, 2011 Joseph W. Saunders Chief Executive Officer Visa, Inc. P.O. Box 8999 San Francisco, CA 94128-8999 Re: Visa, Inc. Form 10-K for the Fiscal Year Ended September 30, 2010 Filed on November 19, 2010 Form 8-K Filed on November 15, 2010 File No. 001-33977 Dear Mr. Saunders: We have completed our review of the above referenced filings and have no further comments at this time on the specific issues raised. Sincerely, Craig D. Wilson Senior Assistant Chief Accountant