-----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, TGxMKare0nTeFoHr3GBRW7M08JW40fn26qMyu++eFKOmcdM2hq3daphmGhntmq/s p60rjkxfoW/J3AAp0ZgXaQ== 0000892712-07-000498.txt : 20070716 0000892712-07-000498.hdr.sgml : 20070716 20070507114106 ACCESSION NUMBER: 0000892712-07-000498 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070507 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MARSHALL & ILSLEY CORP/WI/ CENTRAL INDEX KEY: 0000062741 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 390968604 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ATTN: OFFICE OF THE GENERAL COUNSEL STREET 2: 770 NORTH WATER STREET CITY: MILWAUKEE STATE: WI ZIP: 53202 BUSINESS PHONE: 4147657801 MAIL ADDRESS: STREET 1: 770 NORTH WATER ST CITY: MILWAUKEE STATE: WI ZIP: 53202 CORRESP 1 filename1.htm MARSHALL & ILSLEY CORPORATION



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Marshall & Ilsley Corporation

770 North Water Street

Milwaukee, WI 53202-3509

414 765-7700

micorp.com


May 7, 2007

VIA EDGAR

Mr. Kevin W. Vaughn, Accounting Branch Chief

Mr. Michael Volley, Staff Accountant

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC  20549

RE:

Marshall & Ilsley Corporation
Form 10-K for Fiscal Year Ended December 31, 2006
Filed February 28, 2007
File No. 001-15403

Dear Messrs. Vaughn and Volley:

On behalf of Marshall & Ilsley Corporation, this will confirm my telephone conversation with Mr. Volley on Monday, May 7, 2007.  We will respond to the April 30, 2007 Comment Letter on or before May 25, 2007.  We require this additional time to respond due to the technical accounting nature of the comments received.

Please contact the undersigned at (414) 765-7809 if you have any questions.

Very truly yours,

/s/ Randall J. Erickson

Randall J. Erickson




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