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                             August 6, 2021

       Sayed Darwish
       Chief Legal Officer
       McAfee Corp.
       6220 America Center Drive
       San Jose, CA 95002

                                                        Re: McAfee Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted August 3,
2021
                                                            CIK No. 0001783317

       Dear Mr. Darwish:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. Please refer to Rules 460 and
461 regarding requests for
       acceleration. 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.

             Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816
or Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Technology
       cc:                                              Benjamin Kozik