March 26, 2019

Eric S. Yuan
President and Chief Executive Officer
Zoom Video Communications, Inc.
55 Almaden Boulevard, 6th Floor
San Jose, California 95113

       Re: Zoom Video Communications, Inc.
           Registration Statement on Form S-1
           Filed on March 22, 2019
           File No. 333-230444

Dear Mr. Yuan:

       We have reviewed your registration statement and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
circumstances or do not believe an amendment is appropriate, please tell us why
in your

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-1 filed March 22, 2019

Management's Discussion and Analysis of Financial Condition and Results of
Our Business Model, page 55

1.     Please disclose the attrition rate for your monthly subscribers for each
period presented as
       indicated in your response to prior comment 1 in your letter dated March
19, 2019.
Consolidated Financial Statements
Note 11. Subsequent Events, page F-36

2.     Please revise to disclose financial effects, including the related
compensation expense and
       vesting terms, of the stock options granted subsequent to January 31,
2019, if material.
       Refer to ASC 855-10-50-2(b).
 Eric S. Yuan
Zoom Video Communications, Inc.
March 26, 2019
Page 2
3.     Please address the following as it relates to the information provided
in your letter dated
       March 25, 2019:
         Describe for us how the group of comparable companies used in your
October 2018
          valuation changed from those used in determining the IPO price range;
         Explain further, in quantified terms, the significant expansion in
valuation multiples
          experienced by such comparable companies and the impact on your
estimated price
          range; and
         Provide us with the probability weighting for a successful IPO and the
discount for
          lack of marketabilty that was used in the December 2018 and January
2019 valuations.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

        You may contact David Edgar, Staff Accountant at (202) 551-3459 or
Kathleen Collins,
Accounting Branch Chief at (202) 551-3499 if you have questions regarding
comments on the
financial statements and related matters. Please contact Mitchell Austin, Staff
Attorney, at (202)
551-3574 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other


FirstName LastNameEric S. Yuan                               Division of
Corporation Finance
                                                             Office of
Information Technologies
Comapany NameZoom Video Communications, Inc.
                                                             and Services
March 26, 2019 Page 2
cc:       Alex K. Kassai, Esq.
FirstName LastName