SEC Comment Letter for VISA INC. (V) (CIK 0001403161) (V) — Mar 6, 2017

VISA INC. (V) (CIK 0001403161)
Date: March 6, 2017 · CIK: 0001403161 · Accession: 0000000000-17-007338

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Referenced dates: February 9, 2017

Date

February 9, 2017

Author

/s/ Cecilia Blye

Form

UPLOAD

Company

VISA INC. (V) (CIK 0001403161)

Letter

Mail Stop 4628 March 6 , 201 7 Via E-Mail Vasant M. Prabhu Chief Financial Officer Visa Inc. P.O. Box 8999 San Francisco, CA 94128

Re: Visa Inc. Form 10-K for the Fiscal Year Ended September 30 , 2016 Filed November 15 , 2016 File No. 1-33977

Dear Mr. Prabhu :

We refer you to our comment letter dated February 9, 2017 regarding business contacts with Syria and Sudan . We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Cecilia Blye

Show Raw Text

Mail Stop 4628

March 6 , 201 7

Via E-Mail
Vasant M. Prabhu
Chief Financial Officer
Visa Inc.
P.O. Box 8999
San Francisco, CA 94128

 Re: Visa  Inc.
  Form 10-K for the Fiscal Year Ended September 30 , 2016
  Filed November 15 , 2016
  File No. 1-33977

Dear Mr. Prabhu :

We refer you to our comment letter  dated  February 9, 2017  regarding business contacts
with Syria and Sudan .  We have completed our review of this subject matter.  We remind  you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,

 /s/ Cecilia Blye

Cecilia Blye, Chief
Office of Global Security R isk

 cc:  Jim Hoffmeister
  Corporate Controller and Chief Accounting Officer
 Visa Inc.

  Barbara Jacobs
  Assistant Director
  Division of Corporation Finance

SecProbe.io