December 4, 2018

David Clark
Chief Financial Officer
Synchronoss Technologies, Inc.
200 Crossing Boulevard
8th Floor
Bridgewater, New Jersey 08807

       Re: Synchronoss Technologies, Inc.
           Forms 10-K and 10-K/A for the year ended December 31, 2017
           Filed July 2, 2018, and July 9, 2018, respectively
           Form 8-K furnished November 7, 2018
           File No. 000-52049

Dear Mr. Clark:

       We have reviewed your November 14, 2018 response to our comment letter
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. Unless we note otherwise, our references to prior comments are to
comments in our
October 16, 2018 letter.

Form 10-K/A for the fiscal year ended December 31, 2017

Note 3. Summary of Significant Accounting Policies Segment and Geographic
Information, page
130

1.    We note your response to prior comment 1. The guidance in ASC
280-10-50-42 requires
      disclosure of the fact that you have a customer, or customers that
generate 10% of more of
      total revenues, as well as the total amount of revenue from each such
customer(s) in the
      financial statement footnotes. We also refer to your response letter
dated October 24,
      2014 where you indicated that in the event the percentage of revenues
generated from
      your customers substantially change with respect to each other; you will
disclose the
      specific percentage of revenue from customer individually. Please tell us
how you
 David Clark
Synchronoss Technologies, Inc.
December 4, 2018
Page 2
         considered the guidance in ASC 280 and the representations in your
prior response or
         revise to disclose the percentage of revenue generated from Verizon.
In your response,
         tell us the amount of revenue generated from Verizon.
Form 8-K furnished November 7, 2018

General

2.       Please revise the bullet point highlights to also present the
corresponding GAAP measure
         related to Adjusted EBITDA and Normalized Adjusted EBITDA with equal
or greater
         prominence. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and
Question 102.10 of the
         Non-GAAP Compliance and Disclosure Interpretations.
3.       Please revise to reconcile adjusted EBITDA to net income (loss) rather
than income (loss)
         from operations, which would not be considered the most directly
comparable GAAP
         financial measure. Refer to Question 103.02 of the Non-GAAP Compliance
and
         Disclosure Interpretations.
       You may contact Brittany Ebbertt, Senior Staff Accountant, at
202-551-3572 or Kathleen
Collings, Branch Chief, at 202-551-3499 with any questions.



                                                             Sincerely,
FirstName LastNameDavid Clark
                                                             Division of
Corporation Finance
Comapany NameSynchronoss Technologies, Inc.
                                                             Office of
Information Technologies
December 4, 2018 Page 2                                      and Services
FirstName LastName