United States securities and exchange commission logo December 20, 2022 Kelly Steckelberg Chief Financial Officer Zoom Video Communications, Inc. 55 Almaden Boulevard 6th Floor San Jose, CA 95113 Re: Zoom Video Communications, Inc. Form 10-K for the Fiscal Year Ended January 31, 2022 Filed March 7, 2022 File No. 001-38865 Dear Kelly Steckelberg: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Jon Avina