Microsoft Corp

As stated in its 2017 SEC disclosure: "During the quarter ended December 31, 2017, Microsoft provided software services to a person or entity identified under section 560.304 of title 31, Code of Federal Regulations. The services constituted a cloud-based spam and malware filtering service and the cloud-based provision of Office 365 software services provided to two entities associated with the Iranian bank, Bank Sepah – Bank Sepah International PLC and Banque Sepah, respectively. For the former, an annual service fee equivalent to $600 was charged for a one-year period beginning in February 2017, and for the latter, use rights were charged at a price equivalent to approximately $55 per month from September 2016 through November 2017, totaling $770. Microsoft has ceased providing these software services to these entities and has no intention of doing so in the future." (https://www.sec.gov/Archives/edgar/data/789019/000156459018001129/msft-10q_20171231.htm)

"Iran’s social media has been falling over itself in the past week over reports about Microsoft’s quiet but real entry into the Iranian technology sector. The twitter account for Shargh newspaper’s Sobhan Hassanvand was first to clock the American giant as having a base in Iran on Monday night (Dec. 15). Hassanvand showed a picture of a building on Bucharest Avenue in central Tehran with a giant Microsoft sticker on the window, with the quote “@Microsoft office in #Iran.” (January 2015) (https://financialtribune.com/articles/economy-business-and-markets/8421/microsoft-enters-iran)