 | ||||
| 7 World Trade Center at 250 Greenwich St. | ||||
| New York, New York 10007 | ||||
| Elizabeth M. McCarroll | ||||
| Assistant General Counsel | ||||
| Tel: 212.553.3664 | ||||
| Fax: 212.553.0084 | ||||
| E-mail: elizabeth.mccarroll@moodys.com | ||||
VIA FACSIMILE AND EDGAR
May 18, 2009
Ajay Koduri
Attorney-Advisor
Division of Corporate Finance
United States Securities and Exchange Commission
100 F. Street
Washington, D.C. 20549
| Re: | Moody’s Corporation |
Form 10-K for the fiscal year ended December 31, 2008
Filed March 2, 2009
File No. 1-14037
Dear Mr. Koduri:
As discussed on May 15, 2009 with our counsel, Gibson, Dunn & Crutcher LLP, we have received your correspondence dated May 6, 2009 in which you commented on the Form 10-K of Moody’s Corporation filed on March 2, 2009, and we expect to provide our response on or before June 5, 2009.
| Sincerely, |
/s/ Elizabeth M. McCarroll |
Elizabeth M. McCarroll |
Assistant General Counsel |