# EDGAR Filing Document

**Accession Number:** 0001341439
**File Stem:** 0001193125-25-211336
**Filing Date:** 2025-9
**Character Count:** 2910
**Document Hash:** 47dc66dbd9d0d291b420dd4b82f33f89
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-211336.hdr.sgml**: 20260702

**ACCESSION NUMBER**: 0001193125-25-211336

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250922

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ORACLE CORP
- **CENTRAL INDEX KEY:** 0001341439
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 542185193
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2300 ORACLE WAY
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78741
- **BUSINESS PHONE:** (737) 867-1000

**MAIL ADDRESS:**
- **STREET 1:** 2300 ORACLE WAY
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78741

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ozark Holding Inc.
- **DATE OF NAME CHANGE:** 20051013

![LOGO](g933746g59c67.jpg)

Oracle Corporation 2300 Oracle Way Austin, Texas 78741 phone (737) 867-1000

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attn: Anastasia Kaluzienski and Robert Littlepage

September 22, 2025

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| | |
|:---|:---|
| **RE:** | **Oracle Corporation**  |

---

**Form 10-K for the Fiscal Year Ended May 31, 2025** 

**File No. 001-35992** 

Dear Ms. Kaluzienski and Mr. Littlepage:

This letter responds to the letter from the Staff of the Division of Corporation Finance, Office of Technology (the "***Staff***") of the Securities and Exchange Commission to Safra Catz, Executive Vice Chair and former Chief Executive Officer of Oracle Corporation (the "***Company***"), dated September 9, 2025, regarding the Company's Annual Report on Form 10-K for the fiscal year ended May 31, 2025 (the "***Correspondence***").

In the Correspondence, you requested that the Company respond to the comments contained therein within ten business days or advise the Staff when the Company will respond. The Company respectfully requests additional time to respond to the Staff's comments. We anticipate that the Company's response will be submitted to your office no later than October 7, 2025.

Please contact me at (650) 506-7000 if you have any further questions.

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| |
|:---|
| Very truly yours, |
| /s/ Brian Higgins |
| Brian Higgins |
| Senior Vice President and Corporate Secretary |

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cc: Safra Catz, Executive Vice Chair, Oracle Corporation

Douglas Kehring, Executive Vice President, Principal Financial Officer, Oracle Corporation

Stuart Levey, Executive Vice President, Chief Legal Officer, Oracle Corporation

Maria Smith, Executive Vice President, Chief Accounting Officer, Oracle Corporation

Kimberly Woolley, Vice President, Asst. General Counsel and Asst. Secretary, Oracle Corporation

Sarah K. Solum, Freshfields US LLP

Jacqueline A. Marino, Freshfields US LLP