MICROSOFT CORPORATION
One Microsoft Way
Redmond, Washington 98052-6399
May 2, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Microsoft Corporation |
Registration Statement on Form S-4 (File No. 333-278958)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Microsoft Corporation, a Washington corporation (the “Company”), respectfully requests that the effective time of the above-referenced Registration Statement on Form S-4 filed by the Company be accelerated to 4:00 p.m. Eastern Time on May 6, 2024 or as soon thereafter as practicable.
Please contact William B. Brentani or Daniel N. Webb of Simpson Thacher & Bartlett LLP at (650) 251-5110 or (650) 251-5095, respectively, if you have any questions regarding this request, and please notify either of them when this request for acceleration has been granted.
[Signature Page Follows]
| Very truly yours,
MICROSOFT CORPORATION | ||
| By: | /s/ Keith R. Dolliver | |
| Name: Keith R. Dolliver, Esq. | ||
| Title: Deputy General Counsel and Corporate Secretary | ||
| cc: | William B. Brentani, Simpson Thacher & Bartlett LLP | |
| Daniel N. Webb, Simpson Thacher & Bartlett LLP |