September 11, 2018

Frank Verdecanna
Chief Financial Officer
FireEye, Inc.
601 McCarthy Blvd.
Milpitas, CA 95035

       Re: FireEye, Inc.
           Form 10-K/A for the Fiscal Year Ended December 31, 2017
           Filed March 1, 2018
           Form 10-Q for the Quarterly Period Ended March 31, 2018
           Filed May 4, 2018
           File No. 001-36067

Dear Mr. Verdecanna:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-Q for the Quarterly Period Ended March 31, 2018

Note 1. Description of Business and Summary of Significant Accounting Policies
Revenue from Contracts with Customers, page 7

1.    You state that you combine intelligence dependent appliances and software
licenses with
      the related intelligence subscription and support as a single performance
obligation.
      Please explain further the nature of your support services and how you
determined that
      such services are not separately identifiable from the appliance and
related software. Refer
      to ASC 606-10-25-19 and 25-21.
 Frank Verdecanna
FireEye, Inc.
September 11, 2018
Page 2
2.       Please clarify over what period revenue is recognized for the single
performance
         obligation referred to in the previous comment. In this regard, your
disclosure appears to
         indicate that for certain contracts you recognize revenue for the
intelligence dependent
         appliances and software licenses over a different period than the
subscription and support
         services revenue. If true, tell us how you determined that recognizing
revenue for a single
         performance obligation over different periods is appropriate. Refer to
ASC 606-10-25-23.
3.       You state that when your contracts contain material right of renewal
options, you
         recognize revenue from your intelligence dependent appliance and
software license over
         the estimated useful life of the related appliance and license, which
appears to be longer
         than the contractual term. Please tell us your basis for recognizing
such revenue in
         periods past the contractual term. In addition, tell us when you
recognize revenue from
         the material right. Refer to ASC 606-10-55-42.
4.       You state on page 30 that sales and marketing expense includes partner
referral fees.
         Please tell us how you determined such classification. Refer to ASC
606-10-32-25 and 26.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Eiko Yaoita Pyles, Staff Accountant, at 202-551-3587 or
Kathleen Collins, Accounting Branch Chief, at 202-551-3499 with any questions.



                                                               Sincerely,
FirstName LastNameFrank Verdecanna
                                                               Division of
Corporation Finance
Comapany NameFireEye, Inc.
                                                               Office of
Information Technologies
September 11, 2018 Page 2                                      and Services
FirstName LastName