0001140361-23-001151.txt : 20230209 0001140361-23-001151.hdr.sgml : 20230209 20230110112958 ACCESSION NUMBER: 0001140361-23-001151 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ADOBE INC. CENTRAL INDEX KEY: 0000796343 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 770019522 STATE OF INCORPORATION: DE FISCAL YEAR END: 1202 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 345 PARK AVE CITY: SAN JOSE STATE: CA ZIP: 95110-2704 BUSINESS PHONE: 4085366000 MAIL ADDRESS: STREET 1: 345 PARK AVENUE CITY: SAN JOSE STATE: CA ZIP: 95110-2704 FORMER COMPANY: FORMER CONFORMED NAME: ADOBE SYSTEMS INC DATE OF NAME CHANGE: 19940208 CORRESP 1 filename1.htm
[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