United States securities and exchange commission logo

                             June 11, 2020

       Michael A. Doyle
       Chief Financial Officer
       Forrester Research, Inc.
       60 Acorn Park Drive
       Cambridge, Massachusetts 02140

                                                        Re: Forrester Research,
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2019
                                                            Filed March 13,
                                                            Form 8-K Filed May
7, 2020
                                                            File No. 0-21433

       Dear Mr. Doyle:

              We have limited our review of your filings 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 8-K Filed May 7, 2020

       Exhibit 99.1

   1.                                                   You refer to pro forma
amounts throughout your Form 8-K. Your use of the term pro
                                                        forma implies these
amounts were determined and presented pursuant to Article 11 of
                                                        Regulation S-X. Please
consider using a different description of these amounts given it
                                                        does not appear that
they are determined or presented pursuant to Article 11 of Regulation
                                                        S-X, or explain the
basis for your presentation.
   2.                                                   We refer to the
acquisition-related deferred revenue fair value adjustment made to arrive
                                                        at non-GAAP measures.
Please provide us a brief description of the transactions that gave
                                                        rise to the deferred
revenues and why management believes that performance measures
                                                        excluding the effects
of purchase accounting are useful to an investor. Please tell us how
                                                        you considered question
100.04 of the Non-GAAP Compliance and Disclosure
 Michael A. Doyle
Forrester Research, Inc.
June 11, 2020
Page 2
       Interpretations and Rule 100(b) of Regulation G.
3.     Please tell us how your presentation of pro forma net income complies
with the
       reconciliation requirement of Regulation G and Item 10(e) of Regulation
       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 Ta Tanisha Meadows at (202) 551-3322 or Donna Di Silvio
at (202)
551-3202 with any questions.

FirstName LastNameMichael A. Doyle
                                                           Division of
Corporation Finance
Comapany NameForrester Research, Inc.
                                                           Office of Trade &
June 11, 2020 Page 2
cc:       Scott R. Chouinard, Chief Accounting Officer
FirstName LastName