The 1,200 Puget Sound area job cuts announced by Microsoft Corp. today represent the second wave of the company’s previously announced intention to eliminate up to 5,000 jobs by June 2010.

“As part of the plan we announced in January to reduce costs and increase efficiencies, today we are eliminating additional positions across several areas of the company. While job eliminations are always difficult, we are taking these necessary actions in response to the global economic downturn,” a Microsoft spokesperson said.

The spokesperson would not comment on how many layoffs would affect employees in Redmond or which departments would be impacted.