CORRESP: Correspondence
Published on
October 31, 2012
Via Edgar
Rufus Decker
Accounting Branch Chief
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-7010
Re: NIKE, Inc.
Form 10-K for Fiscal Year ended May 31, 2012
Form 10-Q for Fiscal Quarter ended August 31, 2012
File No. 1-10635
Dear Mr. Decker:
We are in receipt of the Staff’s letter dated October 24, 2012 relating to our Form 10-K for Fiscal Year ended May 31, 2012 and our Form 10-Q for Fiscal Quarter ended August 31, 2012 (the “Comment Letter”). We will respond to the Comment Letter by no later than November 21, 2012.
Very truly yours,
/s/ Donald W. Blair
Donald W. Blair
Vice President and Chief Financial Officer