Julia Boesch
T: +1 415 693 2326
jboesch@cooley.com
October 6, 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 September 28, 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 October 5, 2022, the Company respectfully requests an extension to respond to the Comment Letter by no later than October 19, 2022.
Please direct any comments or questions to me at (415) 693-2326.
| Sincerely, |
| /s/ Julia Boesch |
| Julia Boesch |
| Cooley LLP |
| cc: | Kelly Steckelberg, Zoom Video Communications, Inc. |
Jeff True, Zoom Video Communications, Inc.
Cooley LLP 3 Embarcadero Center 20th Floor San Francisco, CA 94111-4004
t: +1 415 693 2000 f: +1 415 693 2222 cooley.com