# EDGAR Filing Document

**Accession Number:** 0001474432
**File Stem:** 0000000000-23-000835
**Filing Date:** 2023-1
**Character Count:** 7634
**Document Hash:** f76f717de26a5377e450aa65c5bd12f4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000835.hdr.sgml**: 20230317

**ACCESSION NUMBER**: 0000000000-23-000835

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230125

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pure Storage, Inc.
- **CENTRAL INDEX KEY:** 0001474432
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER STORAGE DEVICES [3572]
- **IRS NUMBER:** 271069557
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0205

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 650 CASTRO STREET, SUITE 400
- **CITY:** MOUNTAIN VIEW
- **STATE:** CA
- **ZIP:** 94041
- **BUSINESS PHONE:** 800-379-7873

**MAIL ADDRESS:**
- **STREET 1:** 650 CASTRO STREET, SUITE 400
- **CITY:** MOUNTAIN VIEW
- **STATE:** CA
- **ZIP:** 94041

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PURE Storage, Inc.
- **DATE OF NAME CHANGE:** 20100804

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Os76, Inc.
- **DATE OF NAME CHANGE:** 20091014

## Text-Extract

```

United States securities and exchange commission logo

                             January 25, 2023

       Charles Giancarlo
       Chief Executive Officer
       Pure Storage, Inc.
       650 Castro Street, Suite 400
       Mountain View, California 94041

                                                        Re: Pure Storage, Inc.
                                                            Form 10-K for
Fiscal Year Ended February 6, 2022
                                                            Filed April 7, 2022
                                                            File No. 001-37570

       Dear Charles Giancarlo:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In some of our comments, 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.

       Form 10-K for Fiscal Year Ended February 6, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       40

   1.                                                   You disclose pre-tax
earnings from foreign operations of $18.0M, $41.96M and $63.56M
                                                        in the 2020, 2021 and
2022 fiscal years in Note 15. You also disclose significant pre-tax
                                                        losses from domestic
operations of $212.67M, $312.12M and $192.06M in the 2020, 2021
                                                        and 2022 fiscal years
in Note 15. You discuss your results on a consolidated basis and
                                                        state that you have
recorded no U.S. Federal current income tax and provided a full
                                                        valuation allowance for
U.S. deferred tax assets. However, it is unclear from your
                                                        discussion what
underlying factors are driving these disparate domestic and foreign
                                                        operating results.
Please discuss and analyze the factors driving your pre-tax earnings
                                                        from foreign operations
and your pre-tax losses from domestic operations. Also disclose
                                                        qualitative and
quantitative reasons for any material changes in results or known trends in
                                                        your domestic and
international operations. Refer to the guidance in Item 303 of
 Charles Giancarlo
Pure Storage, Inc.
January 25, 2023
Page 2
         Regulation S-K and SEC Release No. 33-8350.
       In closing, 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.

      You may contact Sondra Snyder, Staff Accountant at (202) 551-3332 or Gus
Rodriguez,
Accounting Branch Chief at (202) 551-3752 with any questions.

FirstName LastNameCharles Giancarlo                       Sincerely,
Comapany NamePure Storage, Inc.
                                                          Division of
Corporation Finance
January 25, 2023 Page 2                                   Office of Energy &
Transportation
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 25, 2023

Charles Giancarlo  
Chief Executive Officer  
Pure Storage, Inc.  
650 Castro Street, Suite 400  
Mountain View, California 94041

**Re: Pure Storage, Inc.**

**Form 10-K for Fiscal Year Ended February 6, 2022**

**Filed April 7, 2022**

**File No. 001-37570**

Dear Charles Giancarlo:

We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In some of our comments, 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.

Form 10-K for Fiscal Year Ended February 6, 2022

Management's Discussion and Analysis of Financial Condition and Results of Operations, page 40

1. You disclose pre-tax earnings from foreign operations of $18.0M, $41.96M and $63.56M in the 2020, 2021 and 2022 fiscal years in Note 15. You also disclose significant pre-tax losses from domestic operations of $212.67M, $312.12M and $192.06M in the 2020, 2021 and 2022 fiscal years in Note 15. You discuss your results on a consolidated basis and state that you have recorded no U.S. Federal current income tax and provided a full valuation allowance for U.S. deferred tax assets. However, it is unclear from your discussion what underlying factors are driving these disparate domestic and foreign operating results. Please discuss and analyze the factors driving your pre-tax earnings from foreign operations and your pre-tax losses from domestic operations. Also disclose qualitative and quantitative reasons for any material changes in results or known trends in your domestic and international operations. Refer to the guidance in Item 303 of

Charles Giancarlo
Pure Storage, Inc.
January 25, 2023
Page 2

Regulation S-K and SEC Release No. 33-8350.

In closing, 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.

You may contact Sondra Snyder, Staff Accountant at (202) 551-3332 or Gus Rodriguez, Accounting Branch Chief at (202) 551-3752 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation