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                              May 19, 2020

       David Barnes
       Chief Financial Officer
       Trimble Inc.
       935 Stewart Drive
       Sunnyvale, CA 94085

                                                        Re: Trimble Inc.
                                                            Form 10-K for the
Fiscal Year Ended January 3, 2020
                                                            Filed February 28,
2020
                                                            File No. 001-14845

       Dear Mr. Barnes:

              We have reviewed your filing 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.

       Form 10-K for the Fiscal Year Ended January 3, 2020

       Note 6. Reporting Segment and Geographic Information, page 65

   1.                                                   Please revise future
filings to disclose revenues for the United States, your country of
                                                        domicile, in accordance
with ASC 280-10-50-41(a). Also revise future filings to disclose
                                                        revenues by geography
based on the financial information that is used to produce the
                                                        general-purpose
financial statements in accordance with ASC 280-10-50-41.
       Exhibits

   2.                                                   We note that both your
Section 906 certifications filed as Exhibits 32.1 and 32.2 identify
                                                        the incorrect
individual within the body of the certification. Please amend the filing to
                                                        provide corrected
Section 906 certifications.
 David Barnes
Trimble Inc.
May 19, 2020
Page 2

        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.

       You may contact Tara Harkins at (202) 551-3639 or Lynn Dicker, Senior
Accountant, at
(202) 551-3616 with any questions.



FirstName LastNameDavid Barnes                            Sincerely,
Comapany NameTrimble Inc.
                                                          Division of
Corporation Finance
May 19, 2020 Page 2                                       Office of Life
Sciences
FirstName LastName