<SEC-DOCUMENT>0000950123-21-000095.txt : 20210427
<SEC-HEADER>0000950123-21-000095.hdr.sgml : 20210427
<ACCEPTANCE-DATETIME>20210107172137
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ACCESSION NUMBER:		0000950123-21-000095
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Coursera, Inc.
		CENTRAL INDEX KEY:			0001651562
		IRS NUMBER:				453560292
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		381 E. EVELYN AVE.
		CITY:			MOUNTAIN VIEW
		STATE:			CA
		ZIP:			94041
		BUSINESS PHONE:		6509639884

	MAIL ADDRESS:	
		STREET 1:		381 E. EVELYN AVE.
		CITY:			MOUNTAIN VIEW
		STATE:			CA
		ZIP:			94041
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">PILLSBURY WINTHROP SHAW PITTMAN LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2550 Hanover Street </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Palo Alto, CA
94304 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Tel: (650) <FONT STYLE="white-space:nowrap">233-4500</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Fax: (650) <FONT STYLE="white-space:nowrap">233-4545</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">January&nbsp;7, 2021 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">VIA ELECTRONIC
TRANSMISSION </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F
Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Re:
Coursera, Inc.&#151;Confidential Submission of Draft Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Ladies
and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of Coursera, Inc. (the &#147;<B>Registrant</B>&#148;), transmitted herewith for confidential submission to the
Securities and Exchange Commission under the Securities Act of 1933, as amended, is one copy of the Registrant&#146;s draft Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1,</FONT> together with the exhibits thereto (except for
exhibits that will be filed by amendment). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please direct any questions or information regarding this filing to the undersigned at <FONT
STYLE="white-space:nowrap">(650)&nbsp;233-4564</FONT> or Alexandra F. Calcado <FONT STYLE="white-space:nowrap">(212)&nbsp;858-1108.</FONT> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">/s/ Davina K. Kaile</TD></TR>
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<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">Davina K. Kaile</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc:&nbsp;&nbsp;&nbsp;&nbsp;Alexandra F. Calcado </P>
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