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                              August 27, 2020

       Jim Frankola
       Chief Financial Officer
       Cloudera, Inc.
       395 Page Mill Road
       Palo Alto, CA 94306

                                                        Re: Cloudera, Inc.
                                                            Form 10-K for the
Fiscal Year Ended January 31, 2020
                                                            Filed March 27,
2020
                                                            File No. 001-38069

       Dear Mr. Frankola:

              We have reviewed your August 20, 2020 response to our comment
letter 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. Unless we note otherwise, our references to prior comments are
to comments in our
       July 31, 2020 letter.

       Form 10-K for the Fiscal Year Ended January 31, 2020

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of
       Operations, page 48

   1.                                                   You indicate in your
response to prior comment 1 that renewal rate is an evolving metric.
                                                        You further state that
management evaluates renewals using different measures that are
                                                        not calculated on a
consistent basis. Please clarify what makes this an evolving metric.
                                                        Also, explain further
the different measures that management uses to evaluate renewals
                                                        and how the
calculations differ. In this regard, in your April 30, 2020 Form 10-Q, you
                                                        disclose that revenue
increased from the three months ended April 30, 2019 to the three
                                                        months ended April 30,
2020 due, in part, to a higher renewal rate. Please tell
                                                        us the renewal rates
for these two periods and, if not calculated consistently, explain why
                                                        such reference is an
appropriate explanation for the increase in your revenue.
 Jim Frankola
Cloudera, Inc.
August 27, 2020
Page 2
         Alternatively, if the renewal rates are calculated consistently,
please further explain why
         you believe disclosing such rates is not useful information for
investors.
Notes to Consolidated Financial Statements
Note 11. Income Taxes, page 98

2.       In response to prior comment 5, you indicate that the impact from the
one-time tax
         provision of approximately $72 million was fully offset by a valuation
allowance.
         However, it appears that the valuation allowance impacted the
provision by only $8.6
         million. Please explain.
       You may contact Brittany Ebbertt, Senior Staff Accountant, at
202-551-3572 or Melissa
Kindelan, Senior Staff Accountant, at 202-551-3564 if you have any questions.



FirstName LastNameJim Frankola                                 Sincerely,
Comapany NameCloudera, Inc.
                                                               Division of
Corporation Finance
August 27, 2020 Page 2                                         Office of
Technology
FirstName LastName