SEC Comment Letter for VISA INC. (V) (CIK 0001403161) (V) — Jul 11, 2012
VISA INC. (V) (CIK 0001403161)
Date: July 11, 2012 · CIK: 0001403161 · Accession: 0000000000-12-036275
AI Filing Summary & Sentiment
Reasoning
Letter
July 11, 2012 Via E-mail Joseph W. Saunders Chief Executive Officer Visa Inc. P.O. Box 8999 San Francisco, CA 94128 -8999
Re: Visa Inc. Form 10-K for Fiscal Year Ended September 30, 2011 Filed on November 18, 2011 File No. 001 -33977
Dear Mr. Saunders :
We have completed 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 wi th 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing t o be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephen G. Krikorian
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July 11, 2012 Via E-mail Joseph W. Saunders Chief Executive Officer Visa Inc. P.O. Box 8999 San Francisco, CA 94128 -8999 Re: Visa Inc. Form 10-K for Fiscal Year Ended September 30, 2011 Filed on November 18, 2011 File No. 001 -33977 Dear Mr. Saunders : We have completed 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 wi th 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing t o be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephen G. Krikorian Stephen G. Krikorian Accounting Branch Chief