April 3, 2020

Charles Boynton
Chief Financial Officer
Plantronics, Inc.
345 Encinal Street
Santa Cruz, CA 95060

       Re: Plantronics, Inc.
           Form 10-K for the Fiscal Year Ended March 30, 2019
           Filed May 17, 2019
           File No. 001-12696

Dear Mr. Boynton:

        We have reviewed your March 10, 2020 response to our comment letter and
have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.

       Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
February 12, 2020 letter.

Form 10-K for the Fiscal Year Ended March 30, 2019

Financial Statements and Supplementary Data
Notes to Consolidated Financial Statements
Note 1. Company , page 62

1.    Consistent with the information discussed on our telephone call of April
2, 2020, please
      provide us with a sufficiently detailed summary of the key changes to
your business and
      your assessment of the impact to your fiscal year 2020 reporting,
including your operating
      and reportable segments as well as the reporting units used in your
impairment
      analysis. Clearly identify all changes you expect to reflect in your Form
10-K for the
      fiscal year ended March 28, 2020.
 Charles Boynton
Plantronics, Inc.
April 3, 2020
Page 2

      You may contact Dale Welcome at 202-551-3865 or Martin James, Senior
Advisor, at
202-551-3671 if you have questions.



FirstName LastNameCharles Boynton                     Sincerely,
Comapany NamePlantronics, Inc.
                                                      Division of Corporation
Finance
April 3, 2020 Page 2                                  Office of Manufacturing
FirstName LastName