Microsoft Corporation
One Microsoft Way
Redmond, Washington 98052
March 2, 2021
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. 333-253138) |
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 March 4, 2021 or as soon thereafter as practicable.
[Signature page follows]
| Very truly yours, | ||||
| MICROSOFT CORPORATION | ||||
| By: | /s/ Alice L. Jolla | |||
| Name: | Alice L. Jolla | |||
| Title: | Corporate Vice President and Chief Accounting Officer | |||
| cc: | William B. Brentani, Simpson Thacher & Bartlett LLP |
