Larry Spirgel, Assistant Director
Dean Suehiro, Senior Staff Accountant
Kyle Moffatt, Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
United States
| July 16, 2010 |
Re: | Nokia Corporation |
| Form 20-F for the Fiscal Year Ended December 31, 2009 |
| Filed March 12, 2010 |
| File No. 1-13202 |
Dear Messrs. Spirgel, Suehiro and Moffatt,
This is to acknowledge that we have received the Staff’s comment letter dated July 8, 2010 relating to our annual report on Form 20-F for the year ended December 31, 2009. We are working on our response and will respond to the Staff’s comments on or before August 20, 2010. Our timeline in responding to the comment letter is effected by us reporting our second quarter 2010 results on July 22, 2010 as well as the summer vacation season.
Yours sincerely,
/s/ ANJA KORHONEN |
|
Anja Korhonen |
|
Senior Vice President, |
|
Corporate Controller |
|
cc: | Kris Muller |
| PricewaterhouseCoopers |
|
|
| Pamela M. Gibson |
| Shearman & Sterling LLP |