<SEC-DOCUMENT>0001193125-14-200738-index.html : 20140711
<SEC-HEADER>0001193125-14-200738.hdr.sgml : 20140711
<ACCEPTANCE-DATETIME>20140515133439
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-200738
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140515

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 AG
		DATE OF NAME CHANGE:	20091023

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SAP AKTIENGESELLSCHAFT SYSTEMS APPLICATIONS PRODUCTS IN DATA
		DATE OF NAME CHANGE:	19960807
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g726108g94f97.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g726108g94f97.jpg

</DOCUMENT>
</SEC-DOCUMENT>