May 14, 2025

Daniel Jackson
Executive Vice President and Chief Financial Officer
Strategic Education, Inc.
2303 Dulles Station Boulevard
Herndon, VA 20171

       Re: Strategic Education, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2024
           File No. 000-21039
Dear Daniel Jackson:

       We have reviewed your filing 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 December 31, 2024
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Non-GAAP Financial Measures, page 66

1.     It appears you do not include any non-GAAP adjustments in your adjusted
       revenue reconciliation. As such, please remove the revenues line item
from your
       reconciliation of reported to adjusted results of operations. Refer
Question 102.10(c)
       of the Non-GAAP Financial Measures Compliance and Disclosure
Interpretations.
2.     Please revise your reconciliation of the adjusted results of operations
on a constant
       currency basis on page 68 to begin with the most comparable GAAP
measures. Refer
       to Item 10(e)(1)(i)(B) of Regulation S-K and Question 102.10(b) of the
Non-GAAP
       Financial Measures Compliance and Disclosure Interpretations.
        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.
 May 14, 2025
Page 2

       Please contact Blaise Rhodes at 202-551-3774 or Suying Li at
202-551-3335 if you
have any questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services