 | ||
| 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 EDGAR
April 24, 2015
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Moody’s Corporation |
Form 10-K for the fiscal year ended December 31, 2014
Filed February 26, 2015
File No. 001-14037
Dear Mr. Spirgel:
As discussed on April 23, 2015 between our counsel, Gibson, Dunn & Crutcher LLP, and Mr. Brandon Hill of the Division of Corporation Finance, we have received your correspondence dated April 22, 2015 in which you commented on the Form 10-K of Moody’s Corporation filed on February 26, 2015, and we expect to provide our response on or before May 20, 2015.
Sincerely,
/s/ Elizabeth M. McCarroll
Elizabeth M. McCarroll
Assistant General Counsel