SecProbe.io

May 16, 2011

U.S. Mail and Fax (519-888-7884)
Mr. Brian Bidulka Chief Financial Officer Research In Motion Limited 295 Phillip Street Waterloo, Ontario Canada, N2L 3W8
Re: Research In Motion Limited
Form 40-F for the fiscal year ended February 26, 2011 Filed March 29, 2011 File No. 0-29898

Dear Mr. Bidulka:

 We have reviewed your response letter dated May 4, 2011 and your filings and have the
following comments.  As noted in our letter da ted April 20, 2011, we have limited our review to
only your financial statements and related disclo sures and do not intend to expand our review to
other portions of your documents.  Please provide us with the requested information so we may
better understand your disclosure.
 Please respond to this letter within te n business days by providing the requested
information or by advising us when you will provide the requested response.  If you do not believe our comments apply to your facts and circum stances, please tell us w hy in your response.
 After reviewing the information you provide in response to these comments, we may
have additional comments.    Form 40-F for the Year Ended February 26, 2011

        Exhibit 1.2

Note 10(c) Litigation, page 34

1. Please refer to the $268 million Visto Litigation settlement on July 23, 2009.  We note in
your 2009 Form 40-F you stated that “the likelihood of dama ges or recoveries and the
ultimate amounts, if any, with respect to the litigation (or any relate d litigation) is not
determinable.  Accordingly, no amount has been  recorded in the consolidated financial
statements as at February 28, 2009.”  Please tell us the specific reasons why you were
unable to estimate the reasonabl y possible loss related to this litigation as of February 29,
2009 when it was settled five months later.

Mr. Brian Bidulka
Research In Motion Limited May 16, 2011 Page 2

Please file all correspondence over EDGAR.  We urge all persons who are responsible
for the accuracy and adequacy of the disclosure in  the filing to be certain  that the filing includes
the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules
require.  Since the company and its management are in possession of a ll facts relating to a
company’s disclosure, they are responsible for the accuracy and adequacy of  the disclosures they
have made.                In responding to our comments, please provide a written statement from the company
acknowledging that:
• the company is responsible for the adequacy and accuracy of the disclo sure in the filing;

• staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

• the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federa l securities laws of  the United States.
 You may contact Dean Suehiro, Senior Sta ff Accountant, at (202) 551-3384 or Carlos
Pacho, Senior Assistant Chief Accountant, at (202) 551-3385 if you have questions regarding
comments on the financial statements and relate d matters.  Please contact me at (202) 551-3810
with any other questions.
Sincerely,

  Larry Spirgel Assistant Director