SEC Comment Letter for VISA INC. (V) (CIK 0001403161) (V) — Mar 24, 2014
VISA INC. (V) (CIK 0001403161)
Date: March 24, 2014 · CIK: 0001403161 · Accession: 0000000000-14-014550
AI Filing Summary & Sentiment
Reasoning
Referenced dates: February 12, 2014
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE March 24 , 2014 Via E-mail Byron H. Pollitt Chief Financial Officer Visa Inc. P.O. Box 8999 San Francisco , CA 9 4128
Re: Visa Inc. Form 10-K for the Fiscal Year Ended September 30 , 2013 Filed November 22, 2013 File No. 1-33977
Dear Mr. Pollitt :
We refer you to our comment letter dated February 12, 2014 regarding business contacts with Syria, Sudan and Cuba. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated b y 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 to be certain that the filing includes the information the Securit ies Exchange Act of 1934 and all applicable rules require .
Sincerely,
/s/ Cecilia Blye
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
March 24 , 2014
Via E-mail
Byron H. Pollitt
Chief Financial Officer
Visa Inc.
P.O. Box 8999
San Francisco , CA 9 4128
Re: Visa Inc.
Form 10-K for the Fiscal Year Ended September 30 , 2013
Filed November 22, 2013
File No. 1-33977
Dear Mr. Pollitt :
We refer you to our comment letter dated February 12, 2014 regarding business contacts
with Syria, Sudan and Cuba. We have completed our review of this subject matter. We remind
you that our comments or changes to disclosure in response to our comments do not foreclose the
Commission from taking any action with respect to the company or the filing and the company
may not assert staff comments as a defense in any proceeding initiated b y 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 to be certain that the
filing includes the information the Securit ies Exchange Act of 1934 and all applicable rules
require .
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Barbara Jacobs
Assistant Director
Division of Corp oration Finance