<SEC-DOCUMENT>0001193125-23-259958-index.html : 20231205
<SEC-HEADER>0001193125-23-259958.hdr.sgml : 20231205
<ACCEPTANCE-DATETIME>20231020162625
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-259958
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20231020

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ORACLE CORP
		CENTRAL INDEX KEY:			0001341439
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				542185193
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2300 ORACLE WAY
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78741
		BUSINESS PHONE:		(737) 867-1000

	MAIL ADDRESS:	
		STREET 1:		2300 ORACLE WAY
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78741

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Ozark Holding Inc.
		DATE OF NAME CHANGE:	20051013
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g393633page1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g393633page1.jpg

</DOCUMENT>
</SEC-DOCUMENT>