Via EDGAR (Correspondence)
May 9, 2011
Ms. Suzanne Hayes
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re. | State Street Corporation |
Form 10-K for Fiscal Year Ended December 31, 2010
File No. 001-07511
Dear Ms. Hayes:
As we communicated to you today, we have received your letter dated April 27, 2011 regarding your review of the above-referenced filing. This will confirm that we intend to respond to the comments in that letter by May 31, 2011.
Please call the undersigned at 617-664-8697 or David A. Guy, Senior Vice President and Director of External Reporting and Accounting Policy, at 617-664-0595, if you have any questions or require additional information.
| Very truly yours, |
/s/ James J. Malerba |
| Executive Vice President, |
| Corporate Controller and |
| Chief Accounting Officer |
| cc: | David A. Guy |
