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Unity Software Inc. Regulatory Filings 2022

Sep 8, 2022

30357_rns_2022-09-08_322fcb81-e346-4eaa-92e9-6b97182555b7.zip

Regulatory Filings

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CORRESP 1 filename1.htm Licensed to: Broadridge Financial Solutions, Inc. Document created using Broadridge PROfile 22.7.2.5062 Copyright 1995 - 2022 Broadridge

UNITY SOFTWARE INC.

30 3 rd Street

San Francisco, California 94103

September 8, 2022

VIA EDGAR

Larry Spirgel

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:
Registration Statement on Form S-4 (File No. 333-266418)

Dear Mr. Spirgel:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Unity Software Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-266418) to 4:30 p.m., Eastern Time, on September 8, 2022 or as soon as practicable thereafter.

The Registrant requests that it be notified of such effectiveness by a telephone call to David P. Slotkin, the Company’s counsel at Morrison & Forester LLP, at (202) 887-1554.

Very truly yours,
Unity Software Inc.
By: /s/ John Riccitiello
Name: John Riccitiello
Title: President and Chief Executive Officer