March 13, 2020

Sameer Ralhan
Chief Financial Officer
Chemours Co
1007 Market Street
Wilmington, DE.19801

       Re: Chemours Co
           Form 10-K for the year ended December 31, 2019
           Filed February 14, 2020
           File No. 001-36794

Dear Mr. Ralhan:

       We have limited our review of your filing 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 10-K for the year ended December 31, 2019

Note 3. Summary of Significant Accounting Policies
Revenue Recognition, page F-11

1.    We note your disclosure that you also license the right to access certain
trademarks to
      customers and that under such arrangements, you may receive a royalty
payment for a
      trademark license that is entered into on a standalone basis or
incorporated into an overall
      product arrangement. We further note that in instances that no
consideration is specified
      for the use of your trademark, the entire transaction price is recognized
in connection with
      the transfer of control of the product. Please tell us and further expand
your disclosures to
      highlight the following:

           The typical terms of your arrangements that include the sale of a
license for the right
           to access your trademarks. Please highlight whether such
arrangements include
           additional consideration in addition to the sales and royalties you
may receive;
 Sameer Ralhan
Chemours Co
March 13, 2020
Page 2
               Whether you view the sale of the license for the right to access
the trademarks as
              distinct and its own performance obligation when included in a
contract for a sale of
              product. See ASC 606-10-55-55;
              Whether you are recognizing revenue related to the sale of such
licenses over time,
              and if you have determined that such licenses are not considered
their own
              performance obligations, how you considered the guidance in ASC
606-10-55-57 for
              recognizing revenue for the combined unit;

         Finally, please clarify the amount of revenue you have recognized in
net sales as it relates
         to arrangements that include sales of such licenses for each of the
periods presented.
       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 Ameen Hamady at 202-551-3891 or in his absence, Jenn Do
at 202-
551-3743 with any questions.



FirstName LastNameSameer Ralhan                                Sincerely,
Comapany NameChemours Co
                                                               Division of
Corporation Finance
March 13, 2020 Page 2                                          Office of Life
Sciences
FirstName LastName