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Correspondence 0001140361-24-018378 from Apple Inc. (AAPL)

Apple Inc.
Date: April 5, 2024 · CIK: 0000320193 · Accession: 0001140361-24-018378

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-36743

Referenced dates: April 2, 2024, March 20, 2024

Date
April 5, 2024
Author
/s/ Jenna B. Cooper
Form
CORRESP
Company
Apple Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Technology Apple Inc. Form 10-K for the fiscal year ended September 30, 2023 Filed on November 3, 2023 File No. 001-36743

Dear Mses. Kindelan and Collins,

On behalf of our client, Apple Inc. (the “Company”) and further to the telephone correspondence between you and Sam Whittington on April 2, 2024, we are transmitting this letter to acknowledge the Company’s receipt from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) of comments (the “Comments”) in a letter dated April 2, 2024, with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2023 and the Company’s prior response letter dated March 20, 2024. The Company hereby requests an extension of the period of time in which the Company has to respond to the Comments. The Company expects to respond to the Comments on or before April 30, 2024 and respectfully requests an extension to such date.

Please contact me at (212) 906-1324 if you have any questions regarding this matter.

Sincerely,
/s/ Jenna B. Cooper

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CORRESP
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              1271 Avenue of the Americas

              New York, New York  10020-1401

              Tel: +1.212.906.1200  Fax: +1.212.751.4864

              www.lw.com

              FIRM / AFFILIATE OFFICES

              Austin

              Milan

              Beijing

              Munich

              Boston

              New York

              Brussels

              Orange County

              Century City

              Paris

              Chicago

              Riyadh

              April 5, 2024

              Dubai

              San Diego

              Düsseldorf

              San Francisco

              Frankfurt

              Seoul

              Hamburg

              Silicon Valley

              VIA EDGAR

              Hong Kong

              Singapore

              Houston

              Tel Aviv

              U.S. Securities and Exchange Commission

              London

              Tokyo

              Division of Corporation Finance

              Los Angeles

              Washington, D.C.

              Office of Technology

              Madrid

              100 F Street, NE

              Washington, D.C. 20549

            Re:

              Apple Inc.

      Form 10-K for the fiscal year ended September 30, 2023

      Filed on November 3, 2023

      File No. 001-36743

      Dear Mses. Kindelan and Collins,

      On behalf of our client, Apple Inc. (the “Company”) and further to the telephone correspondence between you and Sam Whittington on April 2, 2024, we are
        transmitting this letter to acknowledge the Company’s receipt from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) of comments (the “Comments”) in a letter dated April
        2, 2024, with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2023 and the Company’s prior response letter dated March 20, 2024. The Company hereby requests an extension of the period of time in which the
        Company has to respond to the Comments. The Company expects to respond to the Comments on or before April 30, 2024 and respectfully requests an extension to such date.

      Please contact me at (212) 906-1324 if you have any questions regarding this matter.

              Sincerely,

              /s/ Jenna B. Cooper

              Jenna B. Cooper

              of LATHAM & WATKINS LLP

            cc:

              Luca Maestri, Senior Vice President, Chief Financial Officer, Apple Inc.

      Kate Adams, Senior Vice President, General Counsel and Secretary, Apple Inc.

      Chris Kondo, Senior Director, Corporate Accounting and Principal Accounting Officer, Apple Inc.

      Sam Whittington, Senior Director, Corporate Law, Apple Inc.

      Ian Schuman, Latham & Watkins LLP