May 10, 2019

Nicholas R. Noviello
Executive Vice President and Chief Financial Officer
Symantec Corporation
350 Ellis Street
Mountain View, CA 94043

       Re: Symantec Corporation
           Form 10-K for the fiscal year ended March 30, 2018
           Filed October 26, 2018
           File No. 000-17781

Dear Mr. Noviello:

       We have reviewed your April 19, 2019 response to our comment letter and
have the
following comments. In some of our comments, we may ask you to provide us with
information
so we may better understand your disclosure.

       Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
April 8, 2019 letter.

Form 10-K for the Year Ended March 30, 2018

Item 9A. Disclosure Controls and Procedures, page 52

1.    We note your definition and description of the control deficiency in your
response to
      comment 2. In determining the total amount of transactions exposed to
this control
      deficiency, please respond to the following:

          Explain further how the criteria used to determine the magnitude of
transactions
          exposed to the control deficiency captures all the conditions
discussed in the control
          deficiency that could, with reasonable possibility, lead to a
misstatement of the
          financial statements.
          To the extent you used distinct criteria to limit the population of
transactions exposed
          to the control deficiency, please clarify how you determined those
criteria were
 Nicholas R. Noviello
Symantec Corporation
May 10, 2019
Page 2
          appropriate and would not exclude transactions where there was a
reasonable
          possibility that a misstatement would not have been prevented or
detected. Such
          explanation would exclude management hindsight in considering
limiting the
          magnitude based on the actual results of management's analysis when
those
          transactions were exposed to the control deficiency based upon the
criteria established
          for the magnitude analysis.
2.     To the extent that you only included a portion of the contract value
(e.g., only the amount
       of revenue recognized up-front) in the total magnitude analysis, please
tell us how you
       determined this was appropriate. As part of your response, please
describe the controls
       that were in place to mitigate the risk of a potential misstatement for
any remaining
       portions of the contract value (e.g. amounts deferred).


       You may contact Brittany Ebbertt, Staff Accountant at (202) 551-3572 or
Kathleen
Collins, Accounting Branch Chief at (202) 551-3499 if you have questions.



                                                             Sincerely,

FirstName LastNameNicholas R. Noviello                       Division of
Corporation Finance
                                                             Office of
Information Technologies
Comapany NameSymantec Corporation
                                                             and Services
May 10, 2019 Page 2
cc:       William L Hughes - Orrick, Herrington & Sutcliffe, LLP
FirstName LastName