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SEC Comment Letter for BLACKBERRY (BB) — Dec 11, 2025

BLACKBERRY Ltd
Date: Dec. 11, 2025 · CIK: 0001070235 · Accession: 0000000000-25-011496

Financial Reporting Regulatory Compliance

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File numbers found in text: 001-38232

Date
December 11, 2025
Author
Office of Technology
Form
UPLOAD
Company
BLACKBERRY Ltd

Letter

December 11, 2025 Tim Foote Chief Financial Officer BlackBerry Limited 2200 University Ave East Waterloo, ON, Canada N2K 0A7 Re:BlackBerry Limited Form 10-K for the fiscal year ended February 28, 2025 File No. 001-38232 Dear Tim Foote: 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:Phil Kurtz

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December 11, 2025
Tim Foote
Chief Financial Officer
BlackBerry Limited
2200 University Ave East
Waterloo, ON, Canada
N2K 0A7
Re:BlackBerry Limited
Form 10-K for the fiscal year ended February 28, 2025
File No. 001-38232
Dear Tim Foote:
            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:Phil Kurtz