United States securities and exchange commission logo June 21, 2021 Safra Catz Chief Executive Officer Oracle Corp 2300 Oracle Way Austin, TX 78741 Re: Oracle Corp Form 10-K for the Year Ended May 31, 2020 Form 10-Q for the Period Ended February 28, 2021 File No. 001-35992 Dear Ms. Catz: We have completed our review of your filings. 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 Technology