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
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File numbers found in text: 333-223182
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CORRESP 1 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