0000899140-19-000608.txt : 20200122 0000899140-19-000608.hdr.sgml : 20200122 20191104143830 ACCESSION NUMBER: 0000899140-19-000608 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TAKE TWO INTERACTIVE SOFTWARE INC CENTRAL INDEX KEY: 0000946581 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 510350842 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 110 WEST 44TH STREET CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 646 536 2842 MAIL ADDRESS: STREET 1: 110 WEST 44TH STREET CITY: NEW YORK STATE: NY ZIP: 10036 CORRESP 1 filename1.htm
November 4, 2019
VIA EDGAR
Kathleen Collins
Accounting Branch Chief
Division of Corporation Finance
Office of Information Technologies and Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re:
Take-Two Interactive Software, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2019
Filed May 14, 2019
Form 8-K furnished August 5, 2019
File No. 001-34003
Dear Ms. Collins:

On behalf of Take-Two Interactive Software, Inc. (the “Company”), we submit this letter in response to comments from the staff of the Securities and Exchange Commission received by letter dated October 31, 2019 (the “Comment Letter”) relating to the above-referenced filings.  We are working expeditiously to respond to the Comment Letter.  In light of the fact that we are currently focusing on our earnings and Form 10-Q filings, we respectfully request an extension of time to respond to the inquiries contained in the Comment Letter.  We currently anticipate submitting a response to the Comment Letter on or before December 2, 2019.  Please do not hesitate to contact me at 646-536-3003 with any concerns you may have regarding the timetable described above.  Thank you for your consideration.
Very truly yours,
/s/ Lainie Goldstein
Lainie Goldstein
cc:   Daniel Emerson
GRAPHIC 2 image00001.jpg begin 644 image00001.jpg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