salesforce.com, inc.
The Landmark @ One Market, Suite 300
San Francisco, CA 94105
(415)901-7000
April 24, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Jan Woo
| Re: | salesforce.com, inc. Registration Statement on FormS-4 FileNo. 333-224067 Request for Acceleration |
Dear Ms. Woo:
Reference is made to the Registration Statement on FormS-4 (FileNo. 333-224067) filed by salesforce.com, inc. (the “Company”) with the U.S. Securities and Exchange Commission on April 2, 2018, as amended by Amendment No. 1 thereto (the “Registration Statement”).
The Company hereby requests the Registration Statement be made effective at 9:00 a.m., Eastern time, on April 25, 2018, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.
If you have any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Andrew J. Nussbaum or Edward J. Lee of Wachtell, Lipton, Rosen & Katz at (212)403-1269 or (212)403-1155, respectively. Please notify either of them when this request for acceleration has been granted.
| Very truly yours, | ||
| salesforce.com, inc. | ||
| By: | /s/ Amy E. Weaver | |
| Name: | Amy E. Weaver | |
| Title: | President, Legal and General Counsel | |
| cc: | Edwin Kim,U.S. Securities and Exchange Commission |
Andrew J. Nussbaum,Wachtell, Lipton, Rosen & Katz
Edward J. Lee,Wachtell, Lipton, Rosen & Katz
Robert Horton, MuleSoft, Inc.
Michael Ringler,Wilson Sonsini Goodrich & Rosati, P.C.
Denny Kwon,Wilson Sonsini Goodrich & Rosati, P.C.
