SEC Comment Letter 0000000000-26-002059 to Coursera, Inc. (COUR)
Coursera, Inc.
Date: Feb. 27, 2026 · CIK: 0001651562 · Accession: 0000000000-26-002059
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293728
Letter
Re: Coursera, Inc. Registration Statement on Form S-4 Filed February 25, 2026 File No. 333-293728 Dear Gregory Hart:
February 27, 2026
Gregory Hart Chief Executive Officer Coursera, Inc. 2440 West El Camino Real, Suite 500 Mountain View, CA 94040
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rule 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 Jeff Kauten at 202-551-3447 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Kyle Diamond
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 27, 2026 Gregory Hart Chief Executive Officer Coursera, Inc. 2440 West El Camino Real, Suite 500 Mountain View, CA 94040 Re: Coursera, Inc. Registration Statement on Form S-4 Filed February 25, 2026 File No. 333-293728 Dear Gregory Hart: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Jeff Kauten at 202-551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Kyle Diamond </TEXT> </DOCUMENT>