Microsoft Corporation One Microsoft Way Redmond, WA 98052-6399 |
Tel 425 882 8080 Fax 425 936 7329 http://www.microsoft.com/ |
December 10, 2008
VIA EDGAR
Mr. Matthew Crispino, Staff Attorney
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
RE: | Microsoft Corporation |
Definitive Proxy Statement |
Filed September 29, 2008 |
File No. 000-14278 |
Dear Mr. Crispino:
This letter is to acknowledge Microsofts receipt of the letter dated November 25, 2008 containing comments of the staff of the Division of Corporation Finance on the Microsoft proxy statement described above. As we discussed on the telephone on December 8, Microsoft is requesting an extension of time until January 9, 2009 to respond to the comment letter. We understand that the staff does not object to this request.
Please do not hesitate to call me at (425) 705-6858 if you would like to discuss this matter.
Sincerely, |
/s/ Peter A. Kraus |
Peter A. Kraus Senior Attorney |
PAK/lmf