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                              September 7, 2022

       Daniel Durn
       Executive Vice President and Chief Financial Officer
       Adobe Inc.
       345 Park Avenue
       San Jose, California 95110

                                                        Re: Adobe Inc.
                                                            Definitive Proxy
Statement on Schedule 14A
                                                            Filed March 4, 2022
                                                            File No. 000-15175

       Dear Mr. Durn:

             We have limited our review of your most recent definitive proxy
statement to those issues
       we have addressed in our comments.

               Please respond to these comments by confirming that you will
enhance your future proxy
       disclosures in accordance with the topics discussed below as well as any
material developments
       to your risk oversight structure. For guidance, refer to Item 407(h) of
Regulation S-K.

       Definitive Proxy Statement on Schedule 14A

       General

   1.                                                   Please expand your
discussion of the reasons you believe that your leadership structure is
                                                        appropriate, addressing
your specific characteristics or circumstances. In your discussion,
                                                        please also address how
the experience of the Lead Director is brought to bear in
                                                        connection with your
board   s role in risk oversight.
   2.                                                   Please expand upon the
role that your Lead Director plays in the leadership of the board.
                                                        For example, please
enhance your disclosure to address whether or not your Lead Director
                                                        may:

                                                              represent the
board in communications with shareholders and other stakeholders;
                                                              require board
consideration of, and/or override your CEO on, any risk matters; or
                                                              provide input on
design of the board itself.
   3.                                                   Please expand upon how
your board administers its risk oversight function. For example,
                                                        please disclose:
                                                            why your board
elected to retain direct oversight responsibility for monitoring and
 Daniel Durn
Adobe Inc.
September 7, 2022
Page 2
              assessing strategic risk exposure rather than assign oversight to
a board committee;
                the timeframe over which you evaluate risks (e.g., short-term,
intermediate-term, or
              long-term) and how you apply different oversight standards based
upon the
              immediacy of the risk assessed;
                whether you consult with outside advisors and experts to
anticipate future threats and
              trends, and how often you re-assess your risk environment;
                how the board interacts with management to address existing
risks and identify
              significant emerging risks;
                whether you have a Chief Compliance Officer and to whom this
position reports; and
                how your risk oversight process aligns with your disclosure
controls and procedures.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

      You may contact Jennifer Gowetski at 202-551-3401 or Amanda Ravitz at
202-551-
3412 with any questions.



FirstName LastNameDaniel Durn                                  Sincerely,
Comapany NameAdobe Inc.
                                                               Division of
Corporation Finance
September 7, 2022 Page 2                                       Disclosure
Review Program
FirstName LastName