SecProbe.io

Mail Stop 4561
September 25 , 2015

Scott Dietzen
Chief Executive Officer
Pure Storage, Inc.
650 Castro Street, Suite 400
Mountain View, California 94041

Re: Pure Storage, Inc.
Amendment No. 2 to  Registration Statement on Form S -1
Filed September  24, 2015
  File No. 333-206312

Dear Mr. Dietzen :

We have reviewed your amended registration statement  and have the following comment .
We may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the
requested information .  If you do not believe our comment applies  to your facts and
circumstances or do not believe an ame ndment is appropriate, please tell us why in your
response.

After reviewing any amendment to your registration statement and the information you
provide in response to this comment , we may have  additional comments.

Notes to Consolidated Financial Sta tements

Note 15.   Subsequent Events, page F -31

1. Please expand your disclosure regarding the options granted in September 2015 to
include the aggregate grant date fair value, the periods and related amounts in which the
fair value will be recognized as sto ck-based compensation expense.   See ASC 855 -10-50-
2b.

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 Act of 193 3 and
all applicabl e Securities  Act rules require.   Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Scott Dietzen
Pure Storage, Inc.
September 25 , 2015
Page 2

 Notwithstanding our comments, in the event you request acceleration of the effective date
of the pending regist ration statement, please provide  a written statement from the company
acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;

 the action of the Commission or the staff, acting pursuant t o delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments and the declaration of effect iveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Please refer to Rules 460 and 461 regarding requests for  acceleration .  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of their respective responsibilities under
the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the securities specified in the above registration statement.  Please allow
adequate time  for us to review any amendment prior to the requested effective date of the
registration statement.

You may contact Melissa Kindelan, Staff Accountant, at (202) 551 -3564 or Craig
Wilson, Senior Assistant Chief Accountant,  at (202) 551 -3226  if you have questions regarding
the financial statements and related matters.  Please contact Ji Shin, Attorney -Advisor, at (202)
551-3579, or in her absence, me at (202) 551 -3735 with any other questions.

Sincerely,

 /s/ Barbara C. Jacobs

Barbara C. Jacobs
Assistant Director
Office of Information Technologies
and Services

cc:  John T. McKenna, Esq.
 Cooley LLP