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United States securities and exchange commission logo


                    February 16, 2023

       Paul R. Lundstrom
       Chief Financial Officer
       FLEX LTD.
       2 Changi South Lane
       Singapore, 486123

                                                        Re: FLEX LTD.
                                                            Form 10-K for the
Year Ended March 31, 2022
                                                            File No. 000-23354

       Dear Paul R. Lundstrom:

              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 Manufacturing
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