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March 4, 2021

Robert Rozek
Chief Financial Officer
Korn Ferry
1900 Avenue of the Stars, Suite 2600
Los Angeles, California 90067

Re: Korn Ferry
Form 10-K for the
Fiscal Year Ended April 30, 2020
Filed July 15, 2020
Correspondence
filed February 8, 2021
File No. 001-14505

Dear Mr. Rozek:

We have reviewed your February 8, 2021 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 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. Unless we note otherwise, our references to prior comments are
to comments in our
February 2, 2021 letter.

Form 10-K for the Fiscal Year Ended April 30, 2020

Consolidated Financial Statements
Note 11. Segments, page F-38

1. In our February 26,
2021 phone conference, you indicated that your CODM and Board of
Directors regularly
receive segment operating income information. Please describe the
segment financial
information regularly received by your CODM and Board of Directors,
how frequently it is
received and how the various segment measures in the financial
information received
are used by the CODM and Board of Directors. For any segment
measure received, but
not used by the CODM and/or Board of Directors, also explain the
reason(s) why it is not
used.
Robert Rozek
Korn Ferry
March 4, 2021
Page 2

You may contact Suying Li at (202) 551-3335 or Rufus Decker at (202)
551-3769, if you
have any questions.



FirstName LastNameRobert Rozek Sincerely,
Comapany NameKorn Ferry
Division of
Corporation Finance
March 4, 2021 Page 2 Office of Trade &
Services
FirstName LastName