SEC Comment Letter 0000000000-23-004317 to 2U, Inc. (TWOUQ) (CIK 0001459417)
2U, Inc. (TWOUQ) (CIK 0001459417)
Date: April 27, 2023 · CIK: 0001459417 · Accession: 0000000000-23-004317
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File numbers found in text: 001-36376
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United States securities and exchange commission logo
April 27, 2023
Paul Lalljie
Chief Financial Officer
2U, Inc.
7900 Harkins Road
Lanham, MD 20706
Re:2U, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-36376
Dear Paul Lalljie:
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