VIA EDGAR
August 8, 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, 2011
Filed February 27, 2012
Form 10-Q for period ended March 31, 2012
Filed May 2, 2012
Definitive Proxy Statement
Filed March 6, 2012
File No. 001-14037
Dear Mr. Spirgel:
We received your comment letter dated July 26, 2012 on the above-referenced filings, which requests a response by August 9, 2012. Pursuant to our request on August 7 to Reid Hooper for a ten business day extension, we hereby confirm that we will respond to your comment letter on or before August 23, 2012.
| Sincerely, |
| /s/ John J. Goggins |
| Name: John J. Goggins |
Title: Executive Vice President and General Counsel, Moody’s Corporation |
| cc: | Raymond W. McDaniel, Jr., President and Chief Executive Officer, Moody’s Corporation |
| Ronald O. Mueller, Gibson, Dunn & Crutcher LLP |