January 31, 2020

Kris Sennesael
Chief Financial Officer
Skyworks Solutions, Inc.
5211 California Avenue
Irvine, California 92617

       Re: Skyworks Solutions, Inc.
           Form 10-K for the Fiscal Year Ended September 27, 2019
           Filed November 14, 2019
           File No. 001-05560

Dear Mr. Sennesael:

       We have reviewed your filing 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.

Form 10-K for the Fiscal Year Ended September 27, 2019

Financial Statements
Notes to Consolidated Financial Statements
15. Segment Information and Concentrations, page 56

1.    We note your disclosure that you have a single reportable operating
segment. However,
      we note from your earnings calls and investor presentations, that you
tend to discuss the
      business in terms of several markets, including your mobile business,
broad markets,
      infrastructure markets and automotive. We also note from your website
that you currently
      have a General Manager for each of the mobile solutions and broad market
businesses. It
      also appears that your 2018 acquisition of Avnera expanded your broad
markets business.
      In light of these facts and changes in your business, please tell us how
you have evaluated
      your business for the existence of additional operating segments under
the guidance in
      ASC 280-10-50-1. As part of your response, please provide us the
following information:
        Please tell us the role of the CODM and each of the individuals that
report to the
 Kris Sennesael
Skyworks Solutions, Inc.
January 31, 2020
Page 2
              CODM;
              Tell us how often the CODM meets with his/her direct reports, the
financial
              information the CODM reviews to prepare for those meetings, the
financial
              information discussed in those meetings, and who else attends
those meetings;
              Describe the information regularly provided to both the CODM and
the Board of
              Directors, and how frequently it is prepared;
              Please explain to us the responsibilities of each General Manager
of the mobile
              solutions and broad markets businesses, tell us who they report
to, and how they are
              compensated, and;
              Tell us the types of financial information available for each of
the mobile business
              and broad markets business, and what costs are allocated or not
allocated to each of
              those businesses.
2.       We note that you disclose revenue disaggregated by geographic region.
Please tell us how
         you have considered disaggregating revenue further such as by products
or markets in
         accordance with ASC 606-10-50-5. In this regard, we note that your
website and earnings
         calls disclose revenue in terms of different market categories such as
mobile, broad
         markets, automotive, and internet of things. Please consider the
guidance in ASC 606-10-
         55-89 through 55-91 in your response.
        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.

       You may contact Heather Clark at 202-551-3624 or Claire Erlanger at
202-551-3301 if
you any questions.



FirstName LastNameKris Sennesael                              Sincerely,
Comapany NameSkyworks Solutions, Inc.
                                                              Division of
Corporation Finance
January 31, 2020 Page 2                                       Office of
Manufacturing
FirstName LastName