United States securities and exchange commission logo




                                                                                
                       May 16, 2024

       Luca Maestri
       Chief Financial Officer
       Apple Inc.
       One Apple Park Way
       Cupertino, CA 95014

                                                        Re: Apple Inc.
                                                            Form 10-K for the 
fiscal year ended September 30, 2023
                                                            Response dated 
March 20, 2024
                                                            File No. 001-36743

       Dear Luca Maestri:

              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 Technology
       cc:                                              Sam Whittington