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                                                           February 21, 2025

Robert P. Rozek
Executive VP, Chief Financial Officer and Chief Corporate Officer
Korn Ferry
1900 Avenue of the Stars, Suite 1500
Los Angeles, CA 90067

       Re: Korn Ferry
           Form 10-K for Fiscal Year Ended April 30, 2024
           Annual Report to Security Holders for Fiscal Year Ended April 30,
2024
           File No. 001-14505
Dear Robert P. Rozek:

       We have reviewed your filings and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended April 30, 2024
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations, page 31

1.     Please present or discuss the most comparable GAAP measures with equal
or greater
       prominence where you present or discuss non-GAAP measures. In this
regard, you
       present and/or discuss adjusted EBITDA and adjusted EBITDA margin on
pages 3,
       32, 37, and 38 of your document without also presenting and/or
discussing net income
       attributable to Korn Ferry and net income margin attributable to Korn
Ferry. This
       comment also applies to your Forms 10-Q and 8-K. Refer to Item
10(e)(1)(i)(A) of
       Regulation S-K and Question 102.10 of our Compliance and Disclosure
       Interpretations on Non-GAAP Financial Measures.
 February 21, 2025
Page 2


Korn Ferry and Subsidiaries
Consolidated Statements of Income, page F-7

2.     Please remove cash dividends declared per share from your consolidated
statements of
       income and instead present this information in your consolidated
statements of
       stockholders' equity and/or footnotes. Similarly revise your Forms 10-Q
and your
       press releases. Refer to ASC 505-10-S99-1, ASC 260-10-45-5 and SEC
Release No.
       33-10532.
Annual Report to Security Holders for Fiscal Year Ended April 30, 2024
Performance Highlights Fiscal Year 2024, page 3

3.     You present the non-GAAP measure of adjusted diluted earnings per share
on pages 3
       and 4 of your Annual Report to Security Holders. Please revise to
include a
       reconciliation to the most directly comparable GAAP measure as required
by Item
       100(a)(2) of Regulation G.
        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 Valeria Franks at 202-551-7705 or Keira Nakada at
202-551-3659 if
you have any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
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