SEC Comment Letter 0000000000-23-006549 to CHEGG, INC (CHGG) (CIK 0001364954) (CHGG)
CHEGG, INC (CHGG) (CIK 0001364954)
Date: June 16, 2023 · CIK: 0001364954 · Accession: 0000000000-23-006549
AI Filing Summary & Sentiment
File numbers found in text: 001-36180
Letter
United States securities and exchange commission logo June 16, 2023 Andrew Brown Chief Financial Officerf Chegg, Inc. 3990 Freedom Circle Santa Clara , CA , 95054 Re:Chegg, Inc. Form 10-K for the Year Ended December 31, 2022 Filed February 21, 2023 File No. 001-36180 Dear Andrew Brown: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Notes to Consolidated Financial Statements Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations Years Ended December 31, 2022, 2021 and 2020 Net Revenues, page 42 1.Please quantify the extent to which material changes in net revenues and income from operations are attributable to changes in prices or to changes in the volume or amount of services being sold or to the introduction of new products or services. Additionally, when there are multiple factors contributing to changes from period-to-period, please quantify factors to which the changes are attributed. Refer to Item 303(b) of Regulation S-K.
FirstName LastNameAndrew Brown Comapany NameChegg, Inc. June 16, 2023 Page 2 FirstName LastName Andrew Brown Chegg, Inc. June 16, 2023 Page 2 In closing, 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 Robert Shapiro at 202-551-3273 or Theresa Brillant at 202-551- 3307 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
June 16, 2023
Andrew Brown
Chief Financial Officerf
Chegg, Inc.
3990 Freedom Circle
Santa Clara , CA , 95054
Re:Chegg, Inc.
Form 10-K for the Year Ended December 31, 2022
Filed February 21, 2023
File No. 001-36180
Dear Andrew Brown:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Notes to Consolidated Financial Statements
Management's Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations
Years Ended December 31, 2022, 2021 and 2020
Net Revenues, page 42
1.Please quantify the extent to which material changes in net revenues and income from
operations are attributable to changes in prices or to changes in the volume or amount of
services being sold or to the introduction of new products or services. Additionally, when
there are multiple factors contributing to changes from period-to-period, please quantify
factors to which the changes are attributed. Refer to Item 303(b) of Regulation S-K.
FirstName LastNameAndrew Brown
Comapany NameChegg, Inc.
June 16, 2023 Page 2
FirstName LastName
Andrew Brown
Chegg, Inc.
June 16, 2023
Page 2
In closing, 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 Robert Shapiro at 202-551-3273 or Theresa Brillant at 202-551-
3307 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services