January 8, 2020

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 December 11, 2019 response to our comment letter
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 the 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 the comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
December 2, 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 tell us the specific
costs that directly
       relate to "providing" the IP and tell us what consideration was given to
including the costs
       incurred to develop the IP. As part of your response, tell us what
consideration was given
       to using the "adjusted market assessment approach" to estimate SSP for
the performance
       obligations. Refer to ASC 606-10-32-34a.
 Michael Tuchen
Talend S.A.
January 8, 2020
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
January 8, 2020 Page 2                                   Office of Technology
FirstName LastName