January 24, 2017

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re: Notice of disclosure filed in Annual Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Adobe Systems Incorporated has made disclosure pursuant to such provisions in its Annual Report on Form 10-K for the fiscal year ended December 2, 2016, which was filed with the Securities and Exchange Commission on January 20, 2017.

Respectfully submitted,

ADOBE SYSTEMS INCORPORATED
By:	/s/ Mark Garrett
	Name:	Mark Garrett
	Title:	Executive Vice President and
		Chief Financial Officer