UNITY SOFTWARE INC.
30 3rd Street
San Francisco, California 94103
September 8, 2022
VIA EDGAR
Larry Spirgel
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Unity Software Inc. |
| | Registration Statement on Form S-4 (File No. 333-266418) |
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Unity Software Inc. (the “Registrant”) 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.
The Registrant requests that it be notified of such effectiveness by a telephone call to David P. Slotkin, the Company’s counsel at Morrison & Forester LLP, at (202) 887-1554.
| | Very truly yours, |
| | |
| | Unity Software Inc. |
| | | |
| | By: | /s/ John Riccitiello |
| | Name: | John Riccitiello |
| | Title: | President and Chief Executive Officer |
