Via Edgar
June 28, 2011
Larry Spirgel
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0405
| Re: | Moody’s Corporation | |
| Form 10-K for Fiscal Year Ended December 31, 2010 | ||
| Filed February 28, 2011 | ||
| Definitive Proxy Statement on Schedule 14A | ||
| Filed March 9, 2011 | ||
| File No. 001-14037 |
Dear Mr. Spirgel:
We received your comment letter dated June 24, 2011 on the above-referenced filings, which requests a response by July 11, 2011. Pursuant to our request on June 24th to Ms. Kate Beukenkamp for a ten business day extension, we hereby confirm that we will respond to your comment letter on or before July 25, 2011.
| Sincerely, |
/s/ John J. Goggins |
| Name: John J. Goggins |
Title: Executive Vice President and General Counsel, Moody’s Corporation |
| cc: | Kate Beukenkamp, Division of Corporation Finance | |
Raymond W. McDaniel, Jr., Chairman and | ||
| Ronald O. Mueller, Gibson, Dunn & Crutcher LLP |
