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                             November 17, 2020

       Richard Schlenker, Jr.
       Chief Financial Officer
       Exponent, Inc.
       149 Commonwealth Drive
       Menlo Park, CA 94025

                                                        Re: Exponent, Inc.
                                                            Form 10-K for the
Fiscal Year Ended January 3, 2020
                                                            Filed February 28,
2020
                                                            File No. 000-18655

       Dear Mr. Schlenker:

             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 the Fiscal Year Ended January 3, 2020

       Financial Statements
       Note 17. Segment Reporting, page 60

   1.                                                   Please revise your
footnote disclosure to discuss in greater detail the types of amounts
                                                        included in the
corporate operating expense, capital expenditures and depreciation and
                                                        amortization line items
of your segment reconciliations. Also, revise your management's
                                                        discussion and analysis
section to discuss the business reasons for changes between
                                                        periods in each
segment's operating income and amounts in the corporate operating
                                                        expense line item. In
circumstances where there is more than one business reason for the
                                                        change, please quantify
the incremental impact of each individual business reason
                                                        discussed on the
overall change in the line item. Refer to Item 303(a)(3) of Regulation S-
                                                        K and SEC Release No.
33-8350.
 Richard Schlenker, Jr.
Exponent, Inc.
November 17, 2020
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 Blaise Rhodes at 202-551-3774 or Rufus Decker at
202-551-3769 if
you have questions.



FirstName LastNameRichard Schlenker, Jr.                  Sincerely,
Comapany NameExponent, Inc.
                                                          Division of
Corporation Finance
November 17, 2020 Page 2                                  Office of Trade &
Services
FirstName LastName