May 21, 2019

VIA EDGAR AND FEDEX

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: Kathleen Collins, Accounting Branch Chief, Office of Information Technologies and Services

 

Re:

Symantec Corporation

Form 10-K for the Fiscal Year Ended March 30, 2018

Filed October 26, 2018

File No. 000-17781

Ladies and Gentlemen:

This letter transmits a letter dated May 21, 2019 (the “Supplemental Letter”), which provides information that supplements the letter dated May 14, 2019, submitted by Symantec Corporation (the “Company”) in response to the comments of the staff of the Securities and Exchange Commission (the “Commission”) set forth in the letter dated May 10, 2019, from the Division of Corporation Finance Office of Information Technologies and Services to Mr. Nicholas R. Noviello of the Company.

The Company is requesting confidential treatment of the Supplemental Letter provided as Attachment A to this letter (as detailed in the Company’s written confidential treatment request accompanying the Supplemental Letter, which has been submitted under separate cover), pursuant to Regulation 200.83 of the Commission (17 C.F.R. §200.83).

Please direct any comments or questions regarding this filing to me at 650-527-6610.

 

 

cc:	V. Paul Unruh, Chair, Audit Committee of the Board of Directors

Richard S. Hill, Interim President and Chief Executive Officer

Scott C. Taylor, Executive Vice President, General Counsel and Secretary

Jana Barsten, Partner, KPMG LLP

William L. Hughes, Orrick, Herrington & Sutcliffe LLP

Exhibit: Attachment A (provided under separate cover)

 

Symantec Corporation 350 Ellis Street, Mountain View, CA 94043 Telephone (650) 527-8000 www.symantec.com