October 9, 2012
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attention: | Barbara C. Jacobs, Assistant Director |
Edwin Kim, Staff Attorney
David Edgar, Staff Accountant
Patrick Gilmore, Accounting Branch Chief
| Re: | Workday, Inc. |
Registration Statement on Form S-1 (Registration No. 333-183640), as amended,
and corresponding Registration Statement on Form 8-A (File No. 001-35680)
Ladies and Gentlemen:
In connection with the above-captioned Registration Statements, we wish to advise that between October 1, 2012 and the date hereof, 10,602 copies of the Preliminary Prospectus dated October 1, 2012 were distributed to prospective underwriters, institutional investors and prospective dealers.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:15 p.m. Eastern Time on October 11, 2012 or as soon thereafter as practicable.
(Signature Page Follows)
Very truly yours,
MORGAN STANLEY & CO. LLC
As Representative of the
Prospective Underwriters
By: | /s/ Cynthia Gaylor | |
Name: Cynthia Gaylor Title: Managing Director | ||
[Signature Page to Underwriter Acceleration Request]
