August 25, 2025

Kevan Krysler
Chief Financial Officer
Pure Storage, Inc.
2555 Augustine Dr.
Santa Clara, California 95054

       Re: Pure Storage, Inc.
           Form 10-K for the Fiscal Year Ended February 2 , 2025
           Filed March 27, 2025
           File No. 001-37570
Dear Kevan Krysler:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe
the comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended February 2 , 2025
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 42

1.     We note you use Subscription Annual Recurring Revenue (ARR) as a key
business
       metric to evaluate the performance of subscription services. Please
expand your
       disclosure to address the following and advise us.
           Clarify what "on-demand" revenue is and how it differs from
annualized contract
           value from subscription agreements.
           Clarify how ARR reflects new and existing customers and any actual
or
           anticipated reductions of revenue due to contract non-renewals or
cancellations,
           and discuss any limitations present as a result.
           Disclose the renewal rates for subscription arrangements for each
period
           presented to support your assumptions.
           Describe how ARR differs from GAAP revenue and specifically address
any
           adjustments made in accordance with ASC 606.
 August 25, 2025
Page 2

             Disclose whether ARR is indicative of future revenue and if not,
how it may
           differ.

        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.

        Please contact Joseph Cascarano at 202-551-3376 or Robert Littlepage at
202-551-
3361 if you have questions regarding comments on the financial statements and
related
matters.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology