ORACLE CORP (ORCL, ORCL-PD) – SEC staff letter
2025-12-22 · Re: oration Form 10-K for the Fiscal Year ended May 31, 2025 · Accession 0000000000-25-011738 · Review completed (no further comments)
December 22, 2025 Brian Higgins Senior Vice President Oracle Corporation 2300 Oracle Way Austin, TX 78741 Re: Oracle Corporation Form 10-K for the Fiscal Year ended May 31, 2025 File No. 001-35992 Response dated October 7, 2025 Dear Brian Higgins: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology
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