April 8, 2025

Rukmini Sivaraman
Chief Financial Officer
Nutanix, Inc.
1740 Technology Drive, Suite 150
San Jose, CA 95110

       Re: Nutanix, Inc.
           Form 8-K furnished on February 26, 2025
           Response dated April 3, 2025
           File No. 001-37883
Dear Rukmini Sivaraman:

       We have reviewed your April 3, 2025 response to our comment letter 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 a
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.
Unless we note otherwise, any references to prior comments are to comments in
our March
21, 2025 letter.

Form 8-K furnished on February 26, 2025
Exhibit 99.1, page 7

1.     We note your response to prior comment 3 and it remains unclear to us
how your non-
       GAAP tax rate is commensurate with your non-GAAP measure of
profitability. In this
       regard, we note that the non-GAAP tax rate was only 5% for the six
months ended
       January 31, 2025 and only 6% for the fiscal year ended July 31, 2024.
Please explain
       how you determined your non-GAAP tax rate and how you concluded that it
was
       commensurate with your non-GAAP measure of profitability. Refer to
Question
       102.11 of the Non-GAAP C&DIs.
 April 8, 2025
Page 2

        Please contact Melissa Kindelan at 202-551-3564 or Christine Dietz at
202-551-3408
if you have questions regarding comments on the financial statements and
related matters.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology