Summary by Moomoo AI
Microsoft Corporation, known as Microsoft, has filed a Registration Statement on Form S-4 with the United States Securities and Exchange Commission (SEC) on April 26, 2024, under the file number 333-278958. The SEC, through a letter addressed to Michael Pressman, Assistant General Counsel of Microsoft, dated May 1, 2024, has informed the company that it has not reviewed and will not review the registration statement. The SEC's correspondence also reminds Microsoft of its responsibility for the accuracy and adequacy of its disclosures, irrespective of the SEC's review process. The letter further refers Microsoft to Rules 460 and 461 should they wish to request acceleration of the process. Contact information for SEC staff members Uwem Bassey and Matthew Crispino was provided for any further inquiries.