UNITY SOFTWARE INC.
30 3rd Street
San Francisco, California 94103
September 15, 2020
VIA EMAILAND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Jan Woo, Legal Branch Chief |
Matthew Derby, Staff Attorney |
Stephen Krikorian, Accounting Branch Chief |
Morgan Youngwood, Staff Accountant |
| RE: | Unity Software Inc. |
Registration Statement on Form S-1 |
File No. 333-248255 |
Ladies and Gentlemen:
Unity Software Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on September 17, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Rachel Proffitt, Jon Avina and Jonie Kondracki of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Jonie Kondracki of Cooley LLP, counsel to the Registrant, at (415) 693-2174, or in her absence, Jon Avina at (650) 843-5307.
[SIGNATURE PAGE FOLLOWS]
| Very truly yours, | ||
| UNITY SOFTWARE INC. | ||
| By: | /s/ Kimberly Jabal | |
| Name: | Kimberly Jabal | |
| Title: | Chief Financial Officer | |
| cc: | John Riccitiello, President and Chief Executive Officer, Unity Software Inc. |
Ruth Ann Keene, Senior Vice President, Chief Legal Officer and General Counsel, Unity Software Inc. |
Nora Go, Senior Director, Corporate Legal, Unity Software Inc. |
Rachel Proffitt, Cooley LLP |
Jon Avina, Cooley LLP |
Jonie Ing Kondracki, Cooley LLP |
John Savva, Sullivan & Cromwell LLP |
Sarah Payne, Sullivan & Cromwell LLP |
[COMPANY SIGNATURE PAGETO ACCELERATION REQUEST]
