# EDGAR Filing Document

**Accession Number:** 0000796343
**File Stem:** 0001140361-23-001151
**Filing Date:** 2023-1
**Character Count:** 2753
**Document Hash:** 87caba100081807e650f7e294e2ed636
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-001151.hdr.sgml**: 20230209

**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

[Letterhead of Adobe Inc.]

January 10, 2023

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| | |
|:---|:---|
| <u>Via EDGAR</u> | <u>Via EDGAR</u> |
| Office of Technology | Office of Technology |
| Division of Corporation Finance | Division of Corporation Finance |
| U.S. Securities & Exchange Commission | U.S. Securities & Exchange Commission |
| 100 F Street, NE | 100 F Street, NE |
| Washington, D.C. 20549 | 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** |

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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 "<u>Company</u>") with the U.S. Securities and Exchange Commission on November 15, 2022, as amended on January 9, 2023 (the "<u>Registration Statement</u>").

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*)

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| ADOBE INC. | 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

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