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                              February 3, 2024

       Grant Brown
       Chief Financial Officer
       Qorvo, Inc.
       7628 Thorndike Road
       Greensboro, North Carolina 27409-9421

                                                        Re: Qorvo, Inc.
                                                            Form 10-K for the
Fiscal Year Ended April 1, 2023
                                                            Filed May 19, 2023
                                                            File No. 001-36801

       Dear Grant Brown:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments.

              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.

       Form 10-K for the Fiscal Year Ended April 1, 2023

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations, page 35

   1.                                                   Where you describe two
or more business reasons that contributed to a material change in
                                                        a financial statement
line item between periods, please quantify, where possible, the extent
                                                        to which each factor
contributed to the overall change in that line item, including any
                                                        offsetting factors. If
specific quantitative impacts are known, refrain from using relative
                                                        terms, such as
"primarily" and    partially offset by.    In addition, where you identify
                                                        intermediate causes of
changes in your operating results, also describe in sufficient detail
                                                        the reasons underlying
the intermediate causes. In particular, apply this comment to your
                                                        discussions of gross
margin and segment revenues and operating income. Ensure your
                                                        narrative better
enables investors to see the company through the eyes of management and
                                                        provides information
about the quality of, and potential variability of, your earnings and
                                                        cash flows, so that
investors can ascertain the likelihood that past performance is
                                                        indicative of future
performance. See Item 303 of Regulation S-K and SEC Release No.
 Grant Brown
Qorvo, Inc.
February 3, 2024
Page 2
         33-8350.
Critical Accounting Estimates
Goodwill Impairment Testing, page 43

2.       For any reporting units with estimated fair values that do not
substantially exceed their
         carrying values, please provide the following disclosures in order for
investors to better
         assess the sensitivity of your goodwill to future impairment:
             The percentage by which fair value exceeded carrying value as of
the date of the most
             recent impairment test;
             The amount of goodwill allocated to the reporting unit;
             A description of the methods and key assumptions used and how the
key assumptions
             were determined;
             A discussion of the degree of uncertainty associated with the key
assumptions. The
             discussion regarding uncertainty should provide specifics to the
extent possible (e.g.,
             the valuation model assumes recovery from a business downturn
within a defined
             period of time); and
             A description of potential events and/or changes in circumstances
that could
             reasonably be expected to negatively affect the key assumptions.

       In closing, 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 Eiko Yaoita Pyles at 202-551-3587 or Andrew Blume at
202-551-3254
with any questions.



FirstName LastNameGrant Brown                                 Sincerely,
Comapany NameQorvo, Inc.
                                                              Division of
Corporation Finance
February 3, 2024 Page 2                                       Office of
Manufacturing
FirstName LastName