0001193125-12-398517.txt : 20121214 0001193125-12-398517.hdr.sgml : 20121214 20120920165855 ACCESSION NUMBER: 0001193125-12-398517 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120920 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SAP AG CENTRAL INDEX KEY: 0001000184 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: 2M FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: DIETMAR-HOPP-ALLEE 16 CITY: WALLDORF STATE: 2M ZIP: 69190 BUSINESS PHONE: 0114962277 MAIL ADDRESS: STREET 1: DIETMAR-HOPP-ALLEE 16 CITY: WALLDORF STATE: 2M ZIP: 69190 FORMER COMPANY: FORMER CONFORMED NAME: SAP AKTIENGESELLSCHAFT SYSTEMS APPLICATIONS PRODUCTS IN DATA DATE OF NAME CHANGE: 19960807 CORRESP 1 filename1.htm Correspondence
      LOGO
     

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    
      September 20, 2012

Kathleen Collins

Accounting Branch Chief

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, DC 20549

    

Dr. Christoph Hütten

Chief Accounting Officer

Senior Vice President

Corporate Financial Reporting

T +49/62 27/7-63475

E christoph.huetten@sap.com.

 

 

 

Re:    SAP Corporation
   Form 20-F for the Fiscal Year Ended December 31, 2011
   Filed March 23, 2012
   File No. 001-14251

 

Dear Ms. Collins,

Reference is made to the comments of the staff of the Division of Corporation Finance (the Staff) of the Securities and Exchange Commission (the Commission) dated September 14, 2012 relating to SAP AG’s Form 20-F for the fiscal year ended December 31, 2011 filed March 23, 2012. Due to third quarter close activities, 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 October 19, 2012.

If you have any questions about the foregoing, please do not hesitate to contact the undersigned at +49 6227 7-63475 or Wendy Boufford at 650-845-5791.

 

Very truly yours,

/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

 

 GRAPHIC 2 g414481g09h49.jpg GRAPHIC begin 644 g414481g09h49.jpg M_]C_X``02D9)1@`!``$`8`!@``#__@`?3$5!1"!496-H;F]L;V=I97,@26YC M+B!6,2XP,0#_VP"$``@&!@<&!0@'!P<*"0@*#18.#0P,#1L3%!`6(!PB(1\< M'QXC*#,K(R8P)AX?+#TM,#4V.3HY(BL_0SXX0S,X.3H.$A8:' MB(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7 MV-G:X>+CY.7FY^CIZO'R\_3U]O?X^?H1``(!`@0$`P0'!00$``$"=P`!`@,1 M!`4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)BH*#A(6& MAXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76 MU]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_``!$(`#L`<`,!$0`"$0$#$0'_V@`, M`P$``A$#$0`_`.N^)/Q)UCP=XBM]/T^VLI89+59B9TGB?_ M`)\=*_[]2?\`Q='U"GW?]?(/K4^R#_A>GB?_`)\=*_[]2?\`Q='U"GW?]?(/ MK4^R#_A>GB?_`)\=*_[]2?\`Q='U"GW?]?(/K4^R#_A>GB?_`)\=*_[]2?\` MQ='U"GW?]?(/K4^R#_A>GB?_`)\=*_[]2?\`Q='U"GW?]?(/K4^R#_A>GB?_ M`)\=*_[]2?\`Q='U"GW?]?(/K4^R#_A>GB?_`)\=*_[]2?\`Q='U"GW?]?(/ MK4^R#_A>GB?_`)\=*_[]2?\`Q='U"GW?]?(/K4^R#_A>GB?_`)\=*_[]2?\` MQ='U"GW?]?(/K4^R#_A>GB?_`)\=*_[]2?\`Q='U"GW?]?(/K4^R#_A>GB?_ M`)\=*_[]2?\`Q='U"GW?]?(/K4^R/1OAWXF\4>++>34M4MK"VTP$I%Y43AY6 M]02Q&T>N.3]*X<32I4GRQ;N=5&`/$7A>$W&HV0-J"!]HA<.@SP,]Q^ M(KJIXBG5TB]3"=&<-64?#'AJ^\5ZRNF6!C24HSL\F0JJ.YQ^`_&JJU8TH\S% M"#F[([67X&^)(X7=;[3W*J2%5GRWL/EKE6/I]F;?59GF3`H2&!!'!![5WG,> MF6_P0\0W%M%.NH:<%D0.`6?(!&?[M<+QT$[69TK#2?4<_P`#/$JJ2E]ISGTW MN/\`V6DL?3[,/JLSE/$'@3Q'X8C\[4M/(MLX\^)@Z#ZD=/QKHIXBG4TBS*=* M<-T-N!T-P1V'^SZG\!7%B<2J2Y8[_`)'3 M1H\^KV/HB""*V@C@@C6**-0J(HP%`Z`"O&;;=V>DE;1'!:IH%MK/QFL[BZ4/ M'8:9'*L;R6 MQV7P,T'[-H][KDJ8>[?R8B?[B]3^+?\`H-]A:G/27D>77ARS9]+:5_R"++_ M`*X)_P"@BO#G\3/3CLCS/5OC0FB^)KW2[G16>"UG:(RQS_,0#UVD?IFNZ&"Y MX*2>YRRQ/+)IH],AEM-9TF.556>SO(0P#CAT8=Q]#7"TX2MU1U*TD?*7BS24 MT+Q7J>F19\JWF(CS_=/(_0BOH*,^>FI,\FI'EDT=9\-_AO+XHG34]31H]'C; M@=#<$=A_L^I_`5SXG$JDN6._Y&M&CSZO8^B(((K:".""-8HHU"HBC`4#H`*\ M9MMW9Z25M$24@/'_`!]XJE\(_%K3-0"&2W.GHD\8ZLGF2=/<=:]+#TE5H./G M_D<=6I[.JGY'INB>(=*\162W6EWL=Q&1DA3\R>S#J#7!.G*F[21U1G&2NC+U MSX?>&/$!=[S2XTG;_EO!^[?ZY'7\OK7J4,7&HO>T:.*K0<'IL?0&A:5%H6@V6F18"6L*IG MU(')_$Y->/4FYR/- MV/2M*_Y!%E_UP3_T$5PS^)G5'9'F&K_!=M:\47NISZT(K>ZG:4QI#E@">F2< M?CBN^&-Y(**6QRRPW-)ML]0M;>VTG2X;:(B*UM(@BECPJ*.Y^@K@;-M2\2WBM'H+7!,6>#`!Z+QR?PKTYUOJ]-4U\7Y'%&E[6 M;F]CVV""*V@C@@C6**-0J(HP%`Z`"O+;;=V=R5M$24@"@#P3XSV<^H?$72[* MV0O//9Q1HH[DRR"O7P4E&BV^_P#D>?B4W421S^H?#OQIX8OO-M;2XE*_0Z-2#T/4/A;J/C:ZDN8?$EO/]ACC!BFNH]DA?/3U8 M8SR:X,5&BK.GN=5!U'\1Z1+#',JK*BN%8,`PS@@Y!_`UQ)VV.D)8DFA>*091 MU*L`<<&DG;4#F-"^'?AOPWJ@U'3+22*Y"E5+3,P`/48)KHJ8BI4CRR9E&C"# MNC9-$]C"UM86T#D%HXE0X M]0,5,G=MC2LK'D?B+XSZAHOB'4=,BT>VD6UF:)9&E8%L'J1BO1I8*,X*3>YR M3Q+C)JQ-X=;Q/\4/](UN06/AI6YM[<%/M1'\)).2OK_G"J>SPVD-9?D.'/6U MEL>LP016L$<$$:Q11J%1%&`H'0`5Y[;;NSK2MHB2D`4`%`'CGQ#\1P^%?BOI MNJRZDZM!Q3MK_D<=::A53MT.DT[XQ^$;V-3 M/=364F.5GA/'XKD5A+!U8[*YI'$09/??%SP;9PETU)KINR00L2?S`'ZTHX2L M^EAO$4UU,_3?C3X:GM/,OWEM9BQQ"(F,D#!/?CUJY8*HG:)*Q,&M3DOB M'\5$U%-/B\*ZE

6S/-(JF,DXPJ\]1U_2NG#83EO[1&-:O>W(SBIOB)XPFB M,;>(+L+C'RD*?S`S74L-27V3'VU3N>OZ/\8_#7]C60U*[F2^$*B<"!F^<#GD M#UKS9X.IS/E6AUQQ,+*Y>_X7'X-_Y_I__`9_\*CZG6[%?6:?/?&6 MI>(K@.OA^2Z:2(L"K7//0=POJ?PKKJ5_84U37Q?D80I>TFY/8]Q@@BMH(X(( MUBBC4*B*,!0.@`KRFVW=G>E;1$E(`H`*`"@#Y^^.:L?&UEA2?^)>G0?]-)*] MC`?PWZ_Y'G8KXUZ'F6Q_[C?E7>A?#CX;3>)[A=2U2-XM(C;@'@W!'8?[/J?P%<6)Q*I+ECO^1T M4://J]CW/6P^GZ!Y=@IMXHRB'R%YCCR`2H'H/RZUY,/>EJ=\M(Z&-X+NK^:> M5)KDW$7EY?#^8B/\N`'[DY;([8'?KK644M$12;.RKF-@H`*`"@`H`*`"@`H` 4*`"@`H`*`"@`H`*`"@`H`*`/_]D_ ` end