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SEC Company Response from DROPBOX, INC. (DBX) (CIK 0001467623) (DBX) — Mar 19, 2018

DROPBOX, INC. (DBX) (CIK 0001467623)
Date: March 19, 2018 · CIK: 0001467623 · Accession: 0001193125-18-087796

AI Filing Summary & Sentiment

File numbers found in text: 333-223182

Date
March 19, 2018
Author
/s/ Drew Houston
Form
CORRESP
Company
DROPBOX, INC. (DBX) (CIK 0001467623)

Letter

March 19, 2018

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Barbara Jacobs

Stephen Krikorian

Melissa Walsh

Jan Woo

Bernie Nolan

Re:

Dropbox, Inc.

Registration Statement on Form S-1

File No. 333-223182

Acceleration Request

Requested Date:

March 22,

Requested Time:

4:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dropbox, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-223182) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Tony Jeffries at (650) 849-3223.

* * * *

Sincerely,
DROPBOX, INC.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 March 19, 2018

VIA EDGAR

 U.S. Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

Attention:

Barbara Jacobs

Stephen Krikorian

 Melissa Walsh

 Jan Woo

 Bernie Nolan

Re:

Dropbox, Inc.

Registration Statement on Form S-1

File No. 333-223182

 Acceleration Request

 Requested Date:

 March 22,
2018

 Requested Time:

 4:00 P.M. Eastern Time

 Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dropbox, Inc. (the “Company”) hereby requests that
the above-referenced Registration Statement on Form S-l (File No. 333-223182) (the “Registration Statement”) be declared effective at the
“Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange
Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Tony Jeffries at (650)
849-3223.

 * * * *

Sincerely,

DROPBOX, INC.

 /s/ Drew Houston

Drew Houston

Chief Executive Officer

cc:

Ajay V. Vashee, Dropbox, Inc.

Bart E. Volkmer, Dropbox, Inc.

Mary Anne Becking, Dropbox, Inc.

Cara M. Angelmar, Dropbox, Inc.

Tony Jeffries, Wilson Sonsini Goodrich & Rosati, P.C.

Rezwan D. Pavri, Wilson Sonsini Goodrich & Rosati, P.C.

Lisa L. Stimmell, Wilson Sonsini Goodrich & Rosati, P.C.

Shannon R. Delahaye, Wilson Sonsini Goodrich & Rosati, P.C.

Kevin P. Kennedy, Simpson Thacher & Bartlett LLP