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                 December 27, 2021

       Brian Cabrera
       Chief Legal and Compliance Officer
       Quantum Corporation
       224 Airport Parkway, Suite 550
       San Jose, CA 95110

                                                        Re: Quantum Corporation
                                                            Registration
Statement on Form S-3
                                                            Filed December 17,
2021
                                                            File No. 333-261733

       Dear Mr. Cabrera:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

              Please contact Matthew Derby, Staff Attorney, at (202) 551-3334
or Joshua Shainess,
       Legal Branch Chief, at (202) 551-7951 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology