(Reuters) - Oracle Corp will pay about $23 million to resolve charges its units in Turkey, the United Arab Emirates and India used slush funds to bribe foreign officials in return for business, the U.S. Securities and Exchange Commission said on Tuesday.

The SEC said the case is the second time it has charged Oracle for violating the federal Foreign Corrupt Practices Act, an anti-bribery law. Oracle did not admit or deny wrongdoing in agreeing to settle.

(Reporting by Jonathan Stempel in New York; Editing by Chizu Nomiyama)