November 8, 2018

Ware H. Grove
Chief Financial Officer
CBIZ, Inc.
6050 Oak Tree Boulevard, South
Suite 500
Cleveland, Ohio 44131

       Re: CBIZ, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed March 1, 2018
           Form 10-Q for the Quarterly Period Ended September 30, 2018
           Filed November 1, 2018
           File No. 001-32961

Dear Mr. Grove:

       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-Q for the Quarterly Period Ended September 30, 2018

Notes to the Condensed Consolidated Financial Statements
Note 3. Revenue, page 12

1.    We note that you have applied the practical expedient related to
commissions and
      continue to expense the commissions as incurred since the majority of
your contract
      periods are one year or less. We also note that you have applied the
practical expedient
      related to quantifying remaining performance obligations since the
majority of your
      contracts are one year or less. Please tell us if you have applied these
practical expedients
      to contracts with terms in excess of one year and, if so, how your
application of these
 Ware H. Grove
CBIZ, Inc.
November 8, 2018
Page 2
         practical expedients is consistent with ASC 340-40-25-4 and ASC
606-10-50-14.
2.       You disclose that revenue from fixed-fee arrangements in the financial
services segment is
         measured in hours worked and anticipated realization. Please explain
to us what you
         mean by "anticipated realization" and how it impacts your accounting
for these
         arrangements.
3.       Please explain your outcome-based arrangements within the financial
services segment
         and how you account for them. Refer to the authoritative guidance you
relied upon.
4.       Please tell us and disclose, if material, the amount of investment
income revenue that is
         outside the scope of ASC 606. Refer to ASC 606-10-50-4(a).
5.       You disclose that advisory revenue is recognized when the quarterly
data becomes
         available. Please explain for basis for recognizing revenue when the
data becomes
         available and refer to the authoritative guidance that supports your
accounting.
       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 Diane Fritz, Staff Accountant, at 202-551-3331 or
Christine Dietz,
Assistant Chief Accountant, at 202-551-3408 with any questions.



                                                               Sincerely,
FirstName LastNameWare H. Grove
                                                               Division of
Corporation Finance
Comapany NameCBIZ, Inc.
                                                               Office of
Information Technologies
November 8, 2018 Page 2                                        and Services
FirstName LastName