July 24, 2014

BY ELECTRONIC SUBMISSION

Larry Spirgel, Esq.

Assistant Director

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Subject:BlackBerry Limited

Form 40-F for the Fiscal Year Ended March 1, 2014

Filed March 28, 2014

SEC Staff Comment Letter dated July 17, 2014

File No. 000-29898

Dear Mr. Spirgel:

This letter is in response to the comment letter, dated July 17, 2014 (the “Letter”), from the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) to Mr. James Yersh, Chief Financial Officer of BlackBerry Limited (the “Company”). The Company’s response to the Letter set forth below confirms that the Company will comply with the Staff’s comment in the Letter, and provides an explanation of how it intends to comply.

COMMENT:

Exhibit 1.2

Financial Statements

Consolidated Statements of Operations

1. We note your response to comment 1. If material, please separately present inventory write-downs and supply commitment charges on the face of your consolidated statements of operations. This presentation provides more transparency to investors than your proposed presentation.

Response:

In response to the Staff’s comment, the Company intends to present current and comparative period inventory write-down and supply commitment charges, if material, separately on the face of its Consolidated Statements of Operations prospectively, beginning with the second quarter of fiscal 2015.

An example interim presentation of the Cost of Sales section of the Company’s Consolidated Statements of Operations is included below:

Consolidated Statements of Operations
Cost of sales
Cost of sales	$xx million
Inventory write-down	$xx million
Supply commitment charges	$xx million

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In connection with this response letter, the Company acknowledges that:

• The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

• Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the Staff do not foreclose the SEC from taking any action with respect to the filing; and

• The Company may not assert staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

We trust that the foregoing adequately responds to the comments of the Staff. Please contact me at (519) 888-7465 with any questions concerning this letter.

Yours truly,

BLACKBERRY LIMITED

/s/ James Yersh

James Yersh, CPA, CA

Chief Financial Officer

cc:Dean Suehiro, U.S. Securities and Exchange Commission

Robert Littlepage, U.S. Securities and Exchange Commission

Joseph Kempf, U.S. Securities and Exchange Commission

Steven Zipperstein, Esq., Chief Legal Officer and General Counsel

Phil Kurtz, Esq., Deputy General Counsel and Assistant Corporate Secretary

Members of the Audit & Risk Management Committee of the Company’s Board of Directors:

Barbara Stymiest, Claudia Kotchka and Timothy Dattels

David Chaikof, Esq., Torys LLP

David W. Pollak, Esq., Morgan, Lewis & Bockius LLP

Lisa Portnoy, Ernst & Young LLP

Martin Lundie, Ernst & Young LLP

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