TEXT-EXTRACT 2 filename2.txt August 24, 2018 Gregory Brown Chairman and Chief Executive Officer Motorola Solutions, Inc. 500 W. Monroe Street Chicago, Illinios 60661 Re: Motorola Solutions, Inc. Form 10-K for the Year Ended December 31, 2017 Filed: February 16, 2018 Form 10-Q for the Quarterly Period Ended June 30, 2018 Filed: August 3, 2018 File Number: 001-07221 Dear Mr. Brown: We have reviewed your filings and have the following comment. Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-Q for the Quarterly Period Ended June 30, 2018 Financial Statements 2. Revenue from Contracts with Customers, page 10 1. For your devices, systems and systems integration solutions, please tell us the extent to which your contracts with customers include an obligation to provide updates to the software embedded in your hardware products. If applicable, please describe for us the terms associated with your obligation to provide updates and tell us how you considered the impact of this obligation on your allocation of transaction price and timing of revenue recognition. 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. Gregory Brown Motorola Solutions, Inc. August 24, 2018 Page 2 You may contact Joseph M. Kempf, Senior Staff Accountant, at 202-551-3352 or Robert S. Littlepage, Accountant Branch Chief, at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Paul Fischer, Staff Attorney, at 202-551-3415 or Celeste Murphy, Legal Branch Chief, at 202-551-3257 with any other questions. FirstName LastNameGregory Brown Sincerely, Comapany NameMotorola Solutions, Inc. Division of Corporation Finance August 24, 2018 Page 2 Office of Telecommunications FirstName LastName