TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 6, 2021 Andrew Brown Chief Financial Officer Chegg, Inc. 3990 Freedom Circle Santa Clara, CA 95054 Re: Chegg, Inc. Form 10-K for Fiscal Year Ended December 31, 2020 Filed February 22, 2021 File No. 001-36180 Dear Mr. Brown: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2020 Consolidated Statements of Operations, page 50 1. We note Required Materials revenue, which represents approximately 19% of total net revenue in 2020, includes revenue from textbook rentals. Please tell us your consideration of separately stating revenues from services and income from rentals in accordance with Rule 5-03(b)(1) of Regulation S-X, and the related costs and expenses in accordance with Rule 5-03(b)(2) of Regulation S-X. Andrew Brown Chegg, Inc. July 6, 2021 Page 2 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 Stephen Kim at 202-551-3291 or Theresa Brillant at 202-551-3307 if you have any questions. FirstName LastNameAndrew Brown Sincerely, Comapany NameChegg, Inc. Division of Corporation Finance July 6, 2021 Page 2 Office of Trade & Services FirstName LastName