# EDGAR Filing Document

**Accession Number:** 0001651562
**File Stem:** 0001140361-26-008256
**Filing Date:** 2026-3
**Character Count:** 2245
**Document Hash:** 592be786c4cfb0205e2032701f0a51ee
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-008256.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001140361-26-008256

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260306

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Coursera, Inc.
- **CENTRAL INDEX KEY:** 0001651562
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 453560292
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2440 WEST EL CAMINO REAL
- **CITY:** MOUNTAIN VIEW
- **STATE:** CA
- **ZIP:** 94040
- **BUSINESS PHONE:** 6509639884

**MAIL ADDRESS:**
- **STREET 1:** 2440 WEST EL CAMINO REAL
- **CITY:** MOUNTAIN VIEW
- **STATE:** CA
- **ZIP:** 94040

#### COURSERA, INC.
2440 West El Camino Real, Suite 500

Mountain View, California 94040

March 6, 2026

#### VIA EDGAR
United States Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Coursera, Inc.**<br> **Registration Statement on Form** **S-4**<br> **File No. 333-293728** |

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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.

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| | |
|:---|:---|
|  | Sincerely, |
|  | **COURSERA, INC.** |
|  | /s/ Alan B. Cardenas |
|  | Alan B. Cardenas |
|  | Senior Vice President, General Counsel and Secretary |
| cc:<br> Ronald C. Chen, Wachtell, Lipton, Rosen & Katz<br> Kyle Diamond, Wachtell, Lipton, Rosen & Katz |  |

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