SEC Comment Letter for VISA INC. (V) (CIK 0001403161) (V) — Jun 6, 2016
VISA INC. (V) (CIK 0001403161)
Date: June 6, 2016 · CIK: 0001403161 · Accession: 0000000000-16-079365
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Mail Stop 4561 June 6, 2016 Charles W. Scharf Chief Executive Officer Visa Inc. P.O. Box 8999 San Francisco, CA 94128 Re: Visa Inc. Form 8 -K filed January 28, 2016 Form 8 -K filed December 2, 2015 File No. 001 -33977 Dear Mr. Scharf : We have completed our review of your filing s. 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 s 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 fo r the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Kathleen Collins Accounting Branch Chief Office of I nformation Technologies and Services