0001144204-11-017922.txt : 20110513 0001144204-11-017922.hdr.sgml : 20110513 20110329152000 ACCESSION NUMBER: 0001144204-11-017922 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110329 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MICROS SYSTEMS INC CENTRAL INDEX KEY: 0000320345 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 521101488 STATE OF INCORPORATION: MD FISCAL YEAR END: 0826 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7031 COLUMBIA GATEWAY DRIVE CITY: COLUMBIA STATE: MD ZIP: 21046-2289 BUSINESS PHONE: 4432856000 MAIL ADDRESS: STREET 1: 7031 COLUMBIA GATEWAY DRIVE CITY: COLUMBIA STATE: MD ZIP: 21046-2289 CORRESP 1 filename1.htm Unassociated Document
March 29, 2011

Patrick Gilmore
Accounting Branch Chief
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington DC 20549-2001

Re:   
MICROS Systems, Inc.
Form 10-K for the Fiscal Year Ended June 30, 2010
Filed August 27, 2010
File No. 000-09993
 
Dear Mr. Gilmore:

We are providing this letter in response to the comments of the staff contained in your letter to Cynthia A. Russo dated February 8, 2011.

As requested by the staff, MICROS Systems, Inc. acknowledges the following with regard to the 2010 Form 10-K:

•
MICROS Systems, Inc., is responsible for the adequacy and accuracy of the disclosures in the 2010 Form 10-K;

•
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and

•
MICROS Systems, Inc. may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Should you require additional information, please feel free to contact me at 443-285-8045.
 
 
Sincerely,

/s/ Cynthia A. Russo                       
Cynthia A. Russo
Executive Vice President and
Chief Financial Officer,
MICROS Systems, Inc.