Correspondence 0001193125-22-282709 from Zoom Communications, Inc. (ZM) (CIK 0001585521) (ZM)
Zoom Communications, Inc. (ZM) (CIK 0001585521)
Date: Nov. 10, 2022 · CIK: 0001585521 · Accession: 0001193125-22-282709
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File numbers found in text: 001-38865
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CORRESP 1 filename1.htm CORRESP Calise Y. Cheng T: +1 650 843 5172 ccheng@cooley.com November 10, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attn: Kathleen Collins David Edgar Re: Zoom Video Communications, Inc. Form 10-K for the Fiscal Year Ended January 31, 2022 Filed March 7, 2022 Form 10-Q for the Quarterly Period Ended July 31, 2022 Filed August 24, 2022 File No. 001-38865 Ladies and Gentlemen: Reference is made to the comment letter (the “Comment Letter”), dated October 31, 2022, from the staff of the Securities and Exchange Commission regarding the above captioned filings of Zoom Video Communications, Inc. (the “Company”). Pursuant to our discussion with Mr. Edgar on November 7, 2022, the Company respectfully requests an extension to respond to the Comment Letter by no later than November 23, 2022. Please direct any comments or questions to me at (650) 843-5172. Sincerely, /s/ Calise Y. Cheng Calise Y. Cheng Cooley LLP cc: Kelly Steckelberg, Zoom Video Communications, Inc. Jeff True, Zoom Video Communications, Inc. Cooley LLP 3175 Hanover Street Palo Alto, CA 94304-1130 t: +1 650 843 5000 f: +1 650 849 7400 cooley.com