-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, ILt/dO8awiEW4QcpyfHyucd1/gfjO+703oQDa1xwiF8z3oRyKS79lqSKMJgZQX3B Jjvx2l/3xC++hTowwFZP7w== 0000893220-08-003279.txt : 20090323 0000893220-08-003279.hdr.sgml : 20090323 20081229170722 ACCESSION NUMBER: 0000893220-08-003279 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20081229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SAP AKTIENGESELLSCHAFT SYSTEMS APPLICATIONS PRODUCTS IN DATA CENTRAL INDEX KEY: 0001000184 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: I8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NEUROTTSTRABE 16 STREET 2: WALLDORF, FEDERAL REPUBLIC OF GERMAN CITY: NEW YORK STATE: NY ZIP: 69190 BUSINESS PHONE: 0114962277 MAIL ADDRESS: STREET 1: NEUROTTSTRASSE 16 CITY: WALLDORF D 69190 STATE: I8 CORRESP 1 filename1.htm corresp
December 29, 2008
Kathleen Collins
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
     
Re:
  SAP AG
 
  Form 20-F for the Fiscal Year Ended December 31, 2007
 
  Filed April 2, 2008
 
  Form 6-K Filed November 14, 2008
 
  File No. 001-14251
Dear Ms. Collins,
Reference is made to comments from the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the Staff) dated November 18, 2008 relating to SAP AG’s Form 20-F for the fiscal year ended December 31, 2007 filed April 2, 2008 and Form 6-K filed on November 14, 2008. Based on recent discussions with the Staff regarding these comments, SAP hereby requests additional time to respond to such comments. SAP hereby informs the Staff that SAP intends to respond to the Staff’s comments by January 13, 2009.
If you have any questions about the foregoing, please contact the undersigned at +49 6227 763475 or Peter Harwich at 212 610 6471.
Sincerely,
-s- Christoph Huetten
Christoph Huetten
Chief Accounting Officer
SAP AG
     
Cc:
  Dr. Werner Brandt, SAP AG
 
  Michael Junge, SAP AG
 
  Peter Harwich, Allen & Overy LLP

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