April 16, 2009
Mark Kronforst
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Micros Systems, Inc. |
| | Form 10-K for Fiscal Year Ended June 30, 2008 |
| | Filed August 29, 2008 |
| | Form 10-Q for Fiscal Quarter Ended December 31, 2008 |
| | Filed February 5, 2009 |
| | File No. 000-09993 |
Dear Mr. Kronforst:
We have received the staff’s comment letter, dated April 8, 2009, with respect to the above-captioned filings. As discussed by Catherine Joo, MICROS’ Director of External Reporting, with Jennifer Fugario of the staff, MICROS will require additional time to respond to the staff’s comments beyond the requested 10 business day response time set forth in the comment letter.
MICROS will provide its response to the Staff’s comments by May 13, 2009. We appreciate the staff’s consideration in this regard.
Yours truly,
/s/ Cynthia A. Russo
Senior Vice President and Corporate Controller
