December 2, 2019

Michael Tuchen
Chief Executive Officer
Talend S.A.
9, rue Pages
Suresnes, France

       Re: Talend S.A.
           Form 10-K for the fiscal year ended December 31, 2018
           Filed February 28, 2019
           File No. 001-37825

Dear Mr. Tuchen:

       We have reviewed your November 13, 2019 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
November 4, 2019 letter.

Form 10-K for the fiscal year ended December 31, 2018

Note 2. Summary of significant accounting policies
(e) Revenue recognition
Allocation of the transaction price to the performance obligations in the
contract, page 83

1.     We note your response to prior comment 1. Please describe in detail the
costs included in
       your determination of the costs to satisfy each of the performance
obligations. Also,
       please explain how your model meets the allocation objective in ASC
606-10-32-28
       considering that the updates are not significant.
Contract acquisition costs, page 84

2.     We note your response to prior comment 2. Please tell us and disclose
the period of time
       over which you amortize commission costs related to contract renewals.
 Michael Tuchen
Talend S.A.
December 2, 2019
Page 2

       You may contact Frank Knapp, Staff Accountant at (202) 551-3805 or
Christine Dietz,
Senior Staff Accountant, at (202) 551-3408 if you have any questions.



FirstName LastNameMichael Tuchen                         Sincerely,
Comapany NameTalend S.A.
                                                         Division of
Corporation Finance
December 2, 2019 Page 2                                  Office of Technology
FirstName LastName