United States securities and exchange commission logo April 21, 2023 Robert J. Phelan Senior Vice President and Chief Financial Officer Adtalem Global Education Inc. 500 West Monroe Street Chicago, IL 60061 Re: Adtalem Global Education Inc. Form 10-K for Fiscal Year Ended June 30, 2022 File No. 001-13988 Dear Robert J. Phelan: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. 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 Fiscal Year Ended June 30, 2022 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations Non-GAAP Financial Measures and Reconciliations, page 78 1. Refer to your non-GAAP financial measures Net income from continuing operations excluding special items, Earnings per share from continuing operations excluding special items, and Operating income excluding special items. It appears that the reconciliations for these non-GAAP financial measures include an adjustment for"restructuring expense" which you have incurred every year since 2012. Please tell us your consideration as to whether these charges represent normal, recurring, cash operating expenses necessary for your core operations. Refer to Question 100.01 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Please note that this comment also applies to the non-GAAP measures presented in your Form10-Q and Item 2.02, Form 8-K. 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 Robert J. Phelan Adtalem Global Education Inc. April 21, 2023 Page 2 absence of action by the staff. You may contact Stephen Kim at 202-551-3291 or Theresa Brillant at 202-551-3307 with any questions. FirstName LastNameRobert J. Phelan Sincerely, Comapany NameAdtalem Global Education Inc. Division of Corporation Finance April 21, 2023 Page 2 Office of Trade & Services FirstName LastName