Initial Letter Date

Form filed

Market Capitalization

06/01/2012

8-K/A

$ 20,300 M

We note your reconciliation of the bargain purchase gain on page [xx]. It is unclear from your disclosure how you calculated the $[xx] million adjustment to your deferred tax asset related to this acquisition. Please revise future filings, as applicable, to disclose in more detail the purpose of this adjustment and how it was calculated.