United States securities and exchange commission logo January 3, 2024 Wissam Jabre Chief Financial Officer Western Digital Corporation 5601 Great Oaks Parkway San Jose, CA 95119 Re: Western Digital Corporation Form 10-K for the Year Ended June 30, 2023 File No. 001-08703 Dear Wissam Jabre: 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: Brandi Steege