<SEC-DOCUMENT>0001140361-23-001151.txt : 20230209
<SEC-HEADER>0001140361-23-001151.hdr.sgml : 20230209
<ACCEPTANCE-DATETIME>20230110112958
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-001151
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230110

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ADOBE INC.
		CENTRAL INDEX KEY:			0000796343
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				770019522
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1202

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		345 PARK AVE
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95110-2704
		BUSINESS PHONE:		4085366000

	MAIL ADDRESS:	
		STREET 1:		345 PARK AVENUE
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95110-2704

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ADOBE SYSTEMS INC
		DATE OF NAME CHANGE:	19940208
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center;">[Letterhead of Adobe Inc.]</div>
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    <div style="text-align: center;">January 10, 2023</div>
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            <div><u>Via EDGAR</u></div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td colspan="2" style="vertical-align: top;">
            <div>Office of Technology</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td colspan="2" style="vertical-align: top;">
            <div>Division of Corporation Finance</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td colspan="2" style="vertical-align: top;">
            <div>U.S. Securities &amp; Exchange Commission</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td colspan="2" style="vertical-align: top;">
            <div>100 F Street, NE</div>
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          <td colspan="2" style="vertical-align: top;">
            <div>Washington, D.C.&#160; 20549</div>
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            <div>Attention:</div>
          </td>
          <td style="vertical-align: top;">
            <div>Jan Woo</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td style="vertical-align: top;">
            <div>Kyle Wiley</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div style="font-weight: bold;">Re:</div>
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            <div style="font-weight: bold;">Adobe Inc.</div>
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            <div style="font-weight: bold;">Registration Statement on Form S-4</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div style="font-weight: bold;">Filed November 15, 2022, as amended</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="vertical-align: top;">
            <div style="font-weight: bold;">File No. 333-268364</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="vertical-align: top;">
            <div style="font-weight: bold;">Request for Effectiveness</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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    <div>Dear Ms. Woo and Mr. Wiley:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Reference is made to the Registration Statement on Form S-4 (File No. 333-268364) filed by Adobe Inc. (the &#8220;<u>Company</u>&#8221;) with the U.S. Securities and Exchange Commission on November 15, 2022, as amended on January 9,
      2023 (the &#8220;<u>Registration Statement</u>&#8221;).</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern Time, on January 11, 2023, or as soon as possible thereafter, pursuant to Rule 461 promulgated under
      the U.S. Securities Act of 1933, as amended.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Please contact Jacob A. Kling of Wachtell, Lipton, Rosen &amp; Katz at (212) 403-1003 with any questions you may have concerning this letter or if you require any additional information.&#160; Please notify Mr. Kling when
      this request for acceleration of the effectiveness of the Registration Statement has been granted.</div>
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    <div style="text-align: center;">(<font style="font-style: italic;">signature page follows</font>)</div>
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            <div>Sincerely,</div>
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            <div>ADOBE INC.</div>
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            <div>By:</div>
          </td>
          <td style="vertical-align: top; border-bottom: 2px solid black;">
            <div>/s/&#160; Daniel Durn</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 36pt; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="vertical-align: top;">
            <div>Daniel Durn</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 36pt; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="vertical-align: top;">
            <div>Executive Vice President and Chief Financial Officer</div>
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          <td style="width: 36pt; vertical-align: top;">cc:</td>
          <td style="width: auto; vertical-align: top;">
            <div>Jacob A. Kling, Wachtell, Lipton, Rosen &amp; Katz</div>
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