SAP AG Dietmar-Hopp-Allee 16 69190 Walldorf Germany T +49 6227 7-47474 F +49 6227 7-57575 www.sap.com |
SAP AG, Dietmar-Hopp-Allee 16, 69190 Walldorf
Kathleen Collins
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
Date: August 17, 2011
SAP AG | Form 20-F for the Fiscal Year Ended December 31, 2010 | |
Filed March 18, 2011 | ||
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 August 16, 2011 relating to SAP AGs Form 20-F for the fiscal year ended December 31, 2010 filed March 18, 2011. SAP hereby requests additional time to respond to such comments. SAP hereby informs the Staff that SAP intends to respond to the Staffs comments by September 30, 2011.
If you have any questions about the foregoing, please contact the undersigned at +49 6227 7 63475 or Wendy Boufford at 650-845-5791.
Best Regards, |
/s/ Dr. Christoph Hütten |
Dr. Christoph Hütten |
Chief Accounting Officer |
SAP AG
SAP AG
Vorstand: Bill McDermott (Co-CEO), Jim Hagemann Snabe (Co-CEO), Werner Brandt, Angelika Dammann, Gerhard Oswald, Vishal Sikka Vorsitzender des Aufsichtsrats: Hasso Plattner, Registergericht Mannheim HRB 350269 Deutsche Bank AG, Heidelberg (BLZ: 672 700 03) Konto: 0912030, SWIFT-BIC: DEUT DE SM 672, IBAN DE78 6727 0003 0091 2030 00
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