Larry Spirgel, Assistant Director
Sharon Virga, Senior Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
United States
May 26, 2009
Re: | Nokia Corporation |
| Form 20-F for the Fiscal Year Ended December 31, 2008 |
| Filed March 5, 2009 |
| File No. 1-13202 |
Dear Mr. Spirgel and Ms. Virga,
This is to acknowledge that we have received the Staff’s comment letter dated May 14, 2009 relating to our annual report on Form 20-F for the year ended December 31, 2008. We are working on our response and will respond to the Staff’s comments on or before June 12, 2009.
Yours sincerely,
/s/ ANJA KORHONEN |
|
Anja Korhonen |
|
Senior Vice President, |
|
Corporate Controller |
|
cc: | Dean Suehiro, Senior Staff Accountant |
|
|
| Kris Muller |
| PricewaterhouseCoopers |
|
|
| Pamela M. Gibson |
| Shearman & Sterling LLP |