April 17, 2018
VIA EDGAR TRANSMISSION AND FEDEX
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Barbara C. Jacobs
Mr. Edwin Kim
Ms. Kathleen Collins
Ms. Joyce Sweeney
Re: Pivotal Software, Inc.
Registration Statement on Form S-1
Registration No. 333- 223872
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-223872) (the “Registration Statement”) of Pivotal Software, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 pm, Washington, D.C. time, on April 19, 2018, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Sarah K. Solum at (650) 752-2011.
| Very truly yours, | ||
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| PIVOTAL SOFTWARE, INC. | ||
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| By: | /s/ Robert Mee |
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| Name: Robert Mee | |
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| Title: Chief Executive Officer | |
[Signature Page to Acceleration Request]