<SEC-DOCUMENT>0001193125-24-118105.txt : 20240604
<SEC-HEADER>0001193125-24-118105.hdr.sgml : 20240604
<ACCEPTANCE-DATETIME>20240426161828
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-118105
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240426

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MICROSOFT CORP
		CENTRAL INDEX KEY:			0000789019
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				911144442
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE MICROSOFT WAY
		CITY:			REDMOND
		STATE:			WA
		ZIP:			98052-6399
		BUSINESS PHONE:		425-882-8080

	MAIL ADDRESS:	
		STREET 1:		ONE MICROSOFT WAY
		CITY:			REDMOND
		STATE:			WA
		ZIP:			98052-6399
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>MICROSOFT CORPORATION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">One Microsoft Way </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Redmond,
Washington 98052-6399 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">April&nbsp;26, 2024 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I>Via EDGAR transmission </I></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Microsoft Corporation<U> </U> </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In connection with the
above referenced Registration Statement (the &#147;<B><I>Registration Statement</I></B>&#148;) relating to the registration by Microsoft Corporation, a Washington corporation (the &#147;<B><I>Registrant</I></B>&#148;), under the Securities Act of
1933, as amended (the &#147;<B><I>Securities Act</I></B>&#148;), of up to $762,661,000 aggregate principal amount of the Registrant&#146;s 3.400% Notes due 2026 (the &#147;<B><I>2026 Exchange Notes</I></B>&#148;), $354,793,000 aggregate principal
amount of the Registrant&#146;s 3.400% Notes due 2027 (the &#147;<B><I>2027 Exchange Notes</I></B>&#148;), $448,585,000 aggregate principal amount of the Registrant&#146;s 1.350% Notes due 2030 (the &#147;<B><I>2030 Exchange Notes</I></B>&#148;),
$394,262,000 aggregate principal amount of the Registrant&#146;s 4.500% Notes due 2047 (the &#147;<B><I>2047 Exchange Notes</I></B>&#148;) and $1,440,382,000 aggregate principal amount of the Registrant&#146;s 2.500% Notes due 2050 (the
&#147;<B><I>2050 Exchange Notes</I></B>&#148; and, together with the 2026 Exchange Notes, the 2027 Exchange Notes, the 2030 Exchange Notes and the 2047 Exchange Notes, the &#147;<B><I>Exchange Notes</I></B>&#148;) to be offered by the Registrant in
exchange (the &#147;<B><I>Exchange Offers</I></B>&#148;) for a like principal amount of the Registrant&#146;s issued and outstanding 3.400% Notes due 2026, 3.400% Notes due 2027, 1.350% Notes due 2030, 4.500% Notes due 2047 and 2.500% Notes due
2050, respectively (the &#147;<B><I>Original Notes</I></B>&#148;), the Registrant hereby confirms and represents as follows: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Registrant is registering the Exchange Offers in reliance on the position of the staff of the Securities
and Exchange Commission (the &#147;<B><I>SEC</I></B>&#148;) set forth in <I>Exxon Capital Holdings Corporation</I>, SEC <FONT STYLE="white-space:nowrap">No-Action</FONT> Letter (available May&nbsp;13, 1988), <I>Morgan
Stanley</I><I></I><I>&nbsp;&amp; Co. Incorporated, </I>SEC <FONT STYLE="white-space:nowrap">No-Action</FONT> Letter (available June&nbsp;5, 1991) and <I>Shearman</I><I></I><I>&nbsp;&amp; Sterling</I>, SEC
<FONT STYLE="white-space:nowrap">No-Action</FONT> Letter (available July&nbsp;2, 1993). </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Registrant has not entered into any arrangement or understanding with any person who will receive Exchange
Notes in the Exchange Offers to engage in a distribution (within the meaning of the Securities Act) of those Exchange Notes in violation of the provisions of the Securities Act. The Registrant is not aware of any person that will participate in the
Exchange Offers with a view to distribute the Exchange Notes. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Registrant will disclose to each person participating in the Exchange Offers that if such participant
acquires the Exchange Notes for the purpose of distributing them, such person (a)&nbsp;cannot rely on the applicable interpretations of the SEC, and (b)&nbsp;must comply with the registration and prospectus delivery requirements of the Securities
Act in connection with a secondary resale transaction. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">4.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Registrant will require each person participating in the Exchange Offers to represent that such participant
does not intend to engage in a distribution of the Exchange Notes. In addition, the Registrant will require each person that is a broker-dealer that will receive Exchange Notes for its own account in exchange for Original Notes acquired as a result
of market-making activities or other trading activities to acknowledge that it will deliver a prospectus in connection with any resale of such Exchange Notes, and that by so acknowledging and by delivering a prospectus, such broker-dealer will not
be deemed to admit that it is an &#147;underwriter&#148; within the meaning of the Securities Act. </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The filing fee for
the Registration Statement in the amount of $501,940.81 has previously been deposited by wire transfer of same day funds to the SEC&#146;s account at U.S. Bank. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please contact William B. Brentani or Daniel N. Webb of Simpson Thacher&nbsp;&amp; Bartlett LLP at (650)
<FONT STYLE="white-space:nowrap">251-5110</FONT> or (650) <FONT STYLE="white-space:nowrap">251-5095,</FONT> respectively, with any questions or comments regarding the foregoing.</P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Signature Page Follows</I>] </P>
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<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
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<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Microsoft Corporation</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"><B></B>/s/ Keith R. Dolliver</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Name: Keith R. Dolliver, Esq.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Title: Deputy General Counsel and Corporate Secretary</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">William B. Brentani, Simpson Thacher&nbsp;&amp; Bartlett LLP </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Daniel N. Webb, Simpson Thacher&nbsp;&amp; Bartlett LLP </P>
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