<SEC-DOCUMENT>0001140361-22-032704.txt : 20221013
<SEC-HEADER>0001140361-22-032704.hdr.sgml : 20221013
<ACCEPTANCE-DATETIME>20220908114534
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-22-032704
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220908

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Unity Software Inc.
		CENTRAL INDEX KEY:			0001810806
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				270334803
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		30 - 3RD STREET
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94103
		BUSINESS PHONE:		415-539-3162

	MAIL ADDRESS:	
		STREET 1:		30 - 3RD STREET
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94103
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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      <div style="text-align: center;">UNITY SOFTWARE INC.</div>
      <div style="text-align: center;">30 3<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">rd</sup> Street</div>
      <div style="text-align: center;">San Francisco, California 94103</div>
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      <div style="text-align: center;">September 8, 2022</div>
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      <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
      <div><br>
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      <div>Larry Spirgel</div>
      <div>Division of Corporation Finance</div>
      <div>United States Securities and Exchange Commission</div>
      <div>100 F Street, NE</div>
      <div>Washington, D.C. 20549</div>
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            <div style="font-weight: bold;">Re:</div>
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            <div style="font-weight: bold;">Unity Software Inc.</div>
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          <td style="width: 3%; vertical-align: top;">&#160;</td>
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            <div style="font-weight: bold;">Registration Statement on Form S-4 (File No. 333-266418)</div>
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      <div>Dear Mr. Spirgel:</div>
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    <div style="text-indent: 36pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Unity Software Inc. (the &#8220;Registrant&#8221;) hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-266418) to
      4:30 p.m., Eastern Time, on September 8, 2022 or as soon as practicable thereafter.</div>
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    <div style="text-indent: 36pt;">The Registrant requests that it be notified of such effectiveness by a telephone call to David P. Slotkin, the Company&#8217;s counsel at Morrison &amp; Forester LLP, at (202) 887-1554.</div>
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            <div>Very truly yours,</div>
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            <div>Unity Software Inc.</div>
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            <div>By:</div>
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          <td rowspan="1" style="width: 45%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ John Riccitiello</div>
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          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div>Name:</div>
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          <td rowspan="1" style="width: 45%; vertical-align: bottom;">
            <div>John Riccitiello</div>
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          <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div>Title:</div>
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          <td rowspan="1" style="width: 45%; vertical-align: bottom;">
            <div>President and Chief Executive Officer</div>
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