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SEC Comment Letter 0000000000-23-009204 to VISA INC. (V)

VISA INC.
Date: Aug. 22, 2023 · CIK: 0001403161 · Accession: 0000000000-23-009204

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File numbers found in text: 001-33977

Date
August 22, 2023
Author
Peter Andreski
Form
UPLOAD
Company
VISA INC.

Letter

United States securities and exchange commission logo August 22, 2023 Peter Andreski Global Corporate Controller, Chief Accounting Officer Visa Inc. P.O. Box 8999 San Francisco, CA 94128 Re:Visa Inc. Form 10-K for Fiscal Year Ended September 30, 2022 File No. 001-33977 Dear Peter Andreski: We have completed our review of your filing. 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, Division of Corporation Finance Office of Trade & Services

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United States securities and exchange commission logo
August 22, 2023
Peter Andreski
Global Corporate Controller, Chief Accounting Officer
Visa Inc.
P.O. Box 8999
San Francisco, CA 94128
Re:Visa Inc.
Form 10-K for Fiscal Year Ended September 30, 2022
File No. 001-33977
Dear Peter Andreski:
            We have completed our review of your filing.  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,
Division of Corporation Finance
Office of Trade & Services