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:	Unity Software Inc.
	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