Pillsbury Winthrop Shaw Pittman LLP
2550 Hanover Street | Palo Alto, CA 94304-1115 | tel 650.233.4500 | fax 650.233.4545
March 5, 2021 | Davina K. Kaile dkaile@pillsburylaw.com |
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: | Jan Woo, Esq., Legal Branch Chief |
Edwin Kim, Esq., Staff Attorney |
Robert Littlepage, Accounting Branch Chief |
Claire DeLabar, Staff Accountant |
Re: | Coursera, Inc. |
Registration Statement on Form S-1 |
Filed March 5, 2021 |
CIK No. 0001651562 |
Ladies and Gentlemen:
On behalf of Coursera, Inc. (the “Company”), transmitted herewith for filing under the Securities Act of 1933, as amended (the “Securities Act”), is the Company’s Registration Statement on Form S-1 (the “Registration Statement”), together with certain exhibits thereto. We are also sending the staff of the Securities and Exchange Commission, via electronic file transfer, a copy of this letter and a copy of the Registration Statement marked to show all changes from the amendment to the Company’s Draft Registration Statement on Form S-1 as confidentially submitted on February 24, 2021.
Should you have any questions, please do not hesitate to contact me at (650) 233-4564.
Very truly yours,
Davina K. Kaile
/s/ Davina K. Kaile
www.pillsburylaw.com