500 Oracle Parkway | phone | +16505067000 | ||||
Redwood Shores | oracle.com | |||||
California 94065 |
January 4, 2013
VIA EDGAR
Ms. Cecilia D. Blye, Chief
Office of Global Security Risk
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Re: | Oracle Corporation |
Form 10-K for the Fiscal Year Ended May 31, 2012 |
Filed June 26, 2012 |
File No. 000-51788 |
Dear Ms. Blye:
We are writing with regards to your request for information set forth in your letter to Lawrence J. Ellison, Chief Executive Officer of Oracle Corporation (“Oracle”), dated November 20, 2012, regarding Oracle’s Form 10-K for the fiscal year ended May 31, 2012. We are writing to request additional time to respond.
While we initially expected to provide our response during the week of December 31, 2012, we now seek additional time to complete our due diligence and to provide a comprehensive response consistent with Oracle’s previous communications on these matters. We now expect to respond by January 23, 2013. If you have any further questions, please contact me at (650) 506-7000.
Very truly yours, |
/s/ Christopher Ing |
Christopher Ing |
Assistant General Counsel and Assistant Secretary |
cc: | Barbara Jacobs, Assistant Director, Division of Corporation Finance, SEC |
Pradip Bhaumik, Special Counsel, Office of Global Security Risk, Division of Corporation Finance, SEC |
Dorian Daley, Senior Vice President, General Counsel and Secretary, Oracle Corporation |
William Corey West, Senior Vice President and Chief Accounting Officer, Oracle Corporation |
Brian S. Higgins, Vice President, Associate General Counsel and Assistant Secretary, Oracle Corporation |