TEXT-EXTRACT 2 filename2.txt November 20, 2019 Tyler Sloat Chief Financial Officer Zuora, Inc. 3050 South Delaware Street Suite 301 San Mateo, CA 94403 Re: Zuora, Inc. Form 10-K for Fiscal Period Ended January 31, 2019 Filed April 18, 2019 File No. 001-38451 Dear Mr. Sloat: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Jennifer Pileggi