Correspondence 0001193125-24-087296 from VISA INC. (V)
VISA INC.
Date: April 4, 2024 · CIK: 0001403161 · Accession: 0001193125-24-087296
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File numbers found in text: 333-276747
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CORRESP 1 filename1.htm CORRESP VIA EDGAR April 4, 2024 Alyssa Wall Donald Field Office of Trade and Services U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, D.C. 20549 Re: Visa Inc. Registration Statement on Form S-4 File No. 333-276747 Ms. Wall and Mr. Field: Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Visa Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement, as then amended, will become effective under the Securities Act at 9:00 a.m. (New York City time) on Monday, April 8, 2024 or as soon thereafter as practicable. It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Daniel Gordon at (650) 432-3773. The Company hereby authorizes Mr. Gordon to orally modify or withdraw this request for acceleration. Sincerely, /s/ Ryan McInerney Ryan McInerney Chief Executive Officer Visa Inc. cc: Julie B. Rottenberg, Executive Vice President, General Counsel, Visa Inc. Joseph A. Hall, Davis Polk & Wardwell LLP John H. Runne, Davis Polk & Wardwell LLP