May 16, 2014
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Craig D. Wilson, Sr. Asst. Chief Accountant |
| | David Edgar, Staff Accountant |
| | Form 10-K for the Fiscal Year Ended January 31, 2014 |
Gentlemen:
On behalf of our client salesforce.com, inc. (the “Company”), and as a follow up to my voicemail exchange with Mr. Edgar on May 15, 2014, the Company respectfully advises that it intends to respond by May 30, 2014 to the comments from the staff of the Securities and Exchange Commission received by letter dated May 13, 2014.
|
| Sincerely, |
|
| WILSON SONSINI GOODRICH & ROSATI |
| Professional Corporation |
|
| /s/ Aaron J. Alter |
|
| Aaron J. Alter |
