SRSEC Reporting Desk

VISA INC. (V) – SEC staff letter

2026-04-15 · Re: Form 10-K for Fiscal Year Ended September 30, 2025 · Accession 0000000000-26-003845 · Review completed (no further comments)

April 15, 2026 Chris Suh Chief Financial Officer Visa Inc. P.O. Box 8999 San Francisco, California 94128 Re: Visa Inc. Form 10-K for Fiscal Year Ended September 30, 2025 File No. 001-33977 Dear Chris Suh: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services

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