Michael C. Lenz Executive Vice President and Chief Financial Officer Member of the Executive Committee |
| Finance 942 South Shady Grove Memphis, TN 38120 |
September 6, 2022
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Joanna Lam |
Raj Rajan
| Re: | FedEx Corporation |
Form 10-K for Fiscal Year ended May 31, 2022
Filed July 18, 2022
File No. 001-15829
Dear Ms. Lam and Mr. Rajan:
FedEx Corporation (“FedEx”) acknowledges receipt on September 1, 2022 of the Staff’s letter dated September 1, 2022 (“September 1, 2022 Comment Letter”) containing comments on the above-captioned filing. The September 1, 2022 Comment Letter requests a response within ten business days. The FedEx Finance and Legal teams with primary responsibility for preparing the response are currently preparing FedEx’s Quarterly Report on Form 10-Q for our fiscal quarter ended August 31, 2022 (the “First Quarter Fiscal 2023 Form 10-Q”) which will be filed on or about September 22, 2022. Accordingly, we respectfully request an extension of the response period to September 23, 2022, the day after we plan to file the First Quarter Fiscal 2023 Form 10-Q.
| Respectfully submitted, | ||
| FedEx Corporation | ||
| By: | /s/ Michael C. Lenz | |
Michael C. Lenz Executive Vice President and Chief Financial Officer | ||