SEC Comment Letter 0000000000-24-002634 to 2U, Inc. (TWOUQ) (CIK 0001459417)
2U, Inc. (TWOUQ) (CIK 0001459417)
Date: March 11, 2024 · CIK: 0001459417 · Accession: 0000000000-24-002634
AI Filing Summary & Sentiment
File numbers found in text: 333-277707
Letter
United States securities and exchange commission logo March 11, 2024 Matthew J. Norden Chief Financial Officer 2U, Inc. 7900 Harkins Road Lanham, MD 20706 Re:2U, Inc. Registration Statement on Form S-3 Filed March 6, 2024 File No. 333-277707 Dear Matthew J. Norden: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Edwin Kim at 202-551-3297 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Brandon J. Bortner, Esq.
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United States securities and exchange commission logo
March 11, 2024
Matthew J. Norden
Chief Financial Officer
2U, Inc.
7900 Harkins Road
Lanham, MD 20706
Re:2U, Inc.
Registration Statement on Form S-3
Filed March 6, 2024
File No. 333-277707
Dear Matthew J. Norden:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Edwin Kim at 202-551-3297 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Brandon J. Bortner, Esq.