SEC Comment Letter for BLACKBERRY (BB) — Feb 25, 2021
BLACKBERRY Ltd
Date: Feb. 25, 2021 · CIK: 0001070235 · Accession: 0000000000-21-002296
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File numbers found in text: 001-38232
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United States securities and exchange commission logo
February 25, 2021
Steve Rai
Chief Financial Officer
Blackberry Limited
2200 University Ave East
Waterloo, ON N2K 0A7,
Canada
Re:Blackberry Ltd.
Form 10-K for Fiscal Year Ended February 29, 2020
Filed April 7, 2020
Form 10-Q for Quarterly Periods Ended November 30, 2020
Filed December 18, 2020
File No. 001-38232
Dear Mr. Rai:
We have completed our review of your filings. 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