SEC Comment Letter 0000000000-23-004571 to Udemy, Inc. (UDMY) (CIK 0001607939) (UDMY)
Udemy, Inc. (UDMY) (CIK 0001607939)
Date: May 3, 2023 · CIK: 0001607939 · Accession: 0000000000-23-004571
AI Filing Summary & Sentiment
File numbers found in text: 001-40956
Show Raw Text
United States securities and exchange commission logo
May 3, 2023
Sarah Blanchard
Chief Financial Officer
Udemy, Inc.
600 Harrison Street , 3rd Floor
San Francisco, CA 94107
Re:Udemy, Inc.
Form 10-K for the Year Ended December 31, 2022
Filed February 27, 2023
File No. 001-40956
Dear Sarah Blanchard:
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 Trade & Services