CORRESP Filing
Coursera, Inc. (COUR) (CIK 0001651562)
Date: March 6, 2026 · CIK: 0001651562 · Accession: 0001140361-26-008256
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293728
Letter
Re:
COURSERA, INC. 2440 West El Camino Real, Suite 500 Mountain View, California 94040
March 6, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Coursera, Inc. Registration Statement on Form S-4 File No. 333-293728
Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-293728) (the “Registration Statement”) of Coursera, Inc., so that such Registration Statement will be declared effective as of 4:00 p.m. (Eastern Time) on March 10, 2026, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wachtell, Lipton, Rosen & Katz, by calling Kyle Diamond at (212) 403-1077. Thank you for your assistance in this matter.
Sincerely,
COURSERA, INC.
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CORRESP 1 filename1.htm COURSERA, INC. 2440 West El Camino Real, Suite 500 Mountain View, California 94040 March 6, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Coursera, Inc. Registration Statement on Form S-4 File No. 333-293728 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-293728) (the “Registration Statement”) of Coursera, Inc., so that such Registration Statement will be declared effective as of 4:00 p.m. (Eastern Time) on March 10, 2026, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wachtell, Lipton, Rosen & Katz, by calling Kyle Diamond at (212) 403-1077. Thank you for your assistance in this matter. Sincerely, COURSERA, INC. /s/ Alan B. Cardenas Alan B. Cardenas Senior Vice President, General Counsel and Secretary cc: Ronald C. Chen, Wachtell, Lipton, Rosen & Katz Kyle Diamond, Wachtell, Lipton, Rosen & Katz