PLS-00923: native compilation failed

On : 10.2.0.4 version, PL/SQL

When attempting to compile invalid objects,
the following error occurs.

ERROR
-----------------------
PLS-00923: native compilation failed: None of the supported VC compilers found::Could not open registry key HKEY_LOCAL_MACHINE\SOFTWARE\MICROSOFT\VISUALSTUDIO\7.1:No such file or directory

STEPS
-----------------------
The issue can be reproduced at will with the following steps:
1. compile invalid objects

Solution of Note 299434.1: "PLSQL 10g Native Compilation Fails With PLS-00923 Error Using MS Developer Studio Release 7.0 and 7.1" was tried but did not help.