Calise Y. Cheng
T: +1 650 843 5172
ccheng@cooley.com
November 22, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Kathleen Collins |
David Edgar
| Re: | Zoom Video Communications, Inc. |
Form 10-K for the Fiscal Year Ended January 31, 2022
Filed March 7, 2022
Form 10-Q for the Quarterly Period Ended July 31, 2022
Filed August 24, 2022
File No. 001-38865
Ladies and Gentlemen:
Reference is made to the comment letter (the “Comment Letter”), dated October 31, 2022, from the staff of the Securities and Exchange Commission regarding the above captioned filings of Zoom Video Communications, Inc. (the “Company”).
Pursuant to our discussion with Mr. Edgar on November 21, 2022, the Company respectfully requests an extension to respond to the Comment Letter by no later than December 2, 2022.
Please direct any comments or questions to me at (650) 843-5172.
| Sincerely,
/s/ Calise Y. Cheng Calise Y. Cheng Cooley LLP |
| cc: | Kelly Steckelberg, Zoom Video Communications, Inc. |
Jeff True, Zoom Video Communications, Inc.
Cooley LLP 3175 Hanover Street Palo Alto, CA 94304-1130
t: +1 650 843 5000 f: +1 650 849 7400 cooley.com