November 4, 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 filing 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-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 disclosure on page 59 that approximately 10% of the
contract value is
       allocated to the software and the remainder is allocated to the right to
receive technical
       support, software fixes and updates. Please describe for us, in greater
detail, the "model"
       you developed to determine standalone selling price. As part of your
response, describe
       the nature and frequency of the software updates as well as how the
estimated technology
       useful life was considered in your analysis. Refer to 606-10-32-31
through 35.
 Michael Tuchen
FirstName LastNameMichael Tuchen
Talend S.A.
November NameTalend S.A.
Comapany 4, 2019
Page 2
November 4, 2019 Page 2
FirstName LastName
Contract acquisition costs, page 84

2.       Please tell us, and disclose as appropriate, whether additional sales
commissions are paid
         upon renewal of the subscription and, if so, whether such amounts are
commensurate with
         the initial commissions. Refer to ASC 340-40-35-1 and 340-40-50-2.
(i) Concentration of Credit Risk , page 89

3.       We note your disclosure that no customer represented 10% or more of
your gross accounts
         receivable. Please tell us whether revenue from any single customer
exceeded 10% of
         total revenue. If so, revise to disclose the customer concentration
and the amount or
         percentage of revenue from each significant customer during each
period presented. Refer
         to ASC 275-10-50-18 and ASC 280-10-50-42. In addition, please disclose
the name and
         relationship with the company, if any, of each significant customer in
the Business
         section. Refer to Item 101(c)(1)(vii) of Regulation S-K.
        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 Frank Knapp, Staff Accountant, at (202) 551-3805 or
Christine Dietz,
Senior Staff Accountant, at (202) 551-3408 if you have any questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Technology