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                              April 11, 2022

       Bryan D. Murray
       Chief Financial Officer
       NETGEAR, INC.
       350 East Plumeria Drive
       San Jose, CA 95134

                                                        Re: NETGEAR, INC.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 18,
2022
                                                            Form 8-K Filed
February 2, 2022
                                                            File No. 000-50350

       Dear Mr. Murray:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

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

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Consolidated Financial Statements
       Note 8. Commitments and Contingencies
       Litigation and Other Matters, page 90

   1.                                                   We note you disclose
and discuss several matters for which you appear to indicate
                                                        material losses to
results of operations and cash flows are reasonably possible but, for
                                                        each matter, you are
not able to estimate or provide a range of potential losses. We also
                                                        note several of the
matters have been ongoing for extended periods with no apparent
                                                        change in your ability
to provide estimates of potential losses. In regard to these matters
                                                        or any matter for which
you believe it is reasonably possible that a material loss has been
                                                        incurred but you are
unable to estimate potential losses, please tell us and more fully
                                                        explain the following:
 Bryan D. Murray
NETGEAR, INC.
April 11, 2022
Page 2
                The amount of any losses that have been accrued;
                The nature and magnitude of the damages being sought in each
matter;
                The nature and extent to which each matter could impact your
operations;
                The procedures you undertake on a quarterly basis to attempt to
develop a range of
              reasonably possible losses for disclosure purposes; and
             The specific factors that are causing your inability to estimate
reasonably possible
              losses and when you expect the factors to be alleviated for each
matter.
         We recognize there are a number of uncertainties and potential
outcomes associated with
         loss contingencies; however, it appears to us an effort should be made
to develop
         estimates for disclosure purposes, including determining which of the
potential outcomes
         are reasonably possible and what the reasonably possible range of
losses would be for
         those reasonably possible outcomes.

Note 11. Segment Information
Operations by Geographic Region, page 104

2.       If applicable, please disclose the amount of revenue attributable to
any individual foreign
         county that is material as required by ASC 280-10-50-41.

Form 8-K filed February 2, 2022

Non-GAAP Financial Information, page 4

3.     We note you present Non-GAAP net income and Non-GAAP net income per
diluted
       share; however, it is not clear to us how you calculated the tax impact
of the non-GAAP
       adjustments to these measures during the three months ended December 31,
2021. In this
       regard, based on your non-GAAP adjustments, although you added back net
expenses
       during the three months ended December 31, 2021 that resulted in
Non-GAAP net
       income, you recorded a non-GAAP tax benefit that resulted in an
effective tax benefit rate
       of 17%. Please more fully explain to us, and revise your disclosures to
clarify, how you
FirstName LastNameBryan D. Murray
       calculate the tax impact of non-GAAP adjustments and address how your
methodology
Comapany   NameNETGEAR,
       complies  with QuestionINC.
                                 102.11 of the C&DIs related to Non-GAAP
Financial Measures.
April 11, 2022 Page 2
FirstName LastName
 Bryan D. Murray
FirstName
NETGEAR,LastNameBryan  D. Murray
              INC.
Comapany
April       NameNETGEAR, INC.
       11, 2022
April 311, 2022 Page 3
Page
FirstName LastName
       In closing, 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.

       You may contact SiSi Cheng at 202-551-5004 or Anne McConnell at
202-551-3709 with
any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing