[Letterhead of Adobe Inc.]
January 10, 2023
Via EDGAR | |
Office of Technology | |
Division of Corporation Finance | |
U.S. Securities & Exchange Commission | |
100 F Street, NE | |
Washington, D.C. 20549 | |
Attention: | Jan Woo | |
| | Kyle Wiley | |
| | Re: | Adobe Inc. | |
| | | Registration Statement on Form S-4 | |
| | | Filed November 15, 2022, as amended | |
| | | File No. 333-268364 | |
| | | Request for Effectiveness | |
Dear Ms. Woo and Mr. Wiley:
Reference is made to the Registration Statement on Form S-4 (File No. 333-268364) filed by Adobe Inc. (the “Company”) with the U.S. Securities and Exchange Commission on November 15, 2022, as amended on January 9, 2023 (the “Registration Statement”).
The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern Time, on January 11, 2023, or as soon as possible thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended.
Please contact Jacob A. Kling of Wachtell, Lipton, Rosen & Katz at (212) 403-1003 with any questions you may have concerning this letter or if you require any additional information. Please notify Mr. Kling when this request for acceleration of the effectiveness of the Registration Statement has been granted.
(signature page follows)
| | Sincerely, |
| | | |
| | ADOBE INC. |
| | |
| | By: | /s/ Daniel Durn |
| | Name: | Daniel Durn |
| | Title: | Executive Vice President and Chief Financial Officer |
| cc: | Jacob A. Kling, Wachtell, Lipton, Rosen & Katz |
