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                              August 18, 2021

       Ware Grove
       Chief Financial Officer
       CBIZ, Inc.
       6050 Oak Tree Boulevard, Suite 500
       Cleveland, Ohio 44131

                                                        Re: CBIZ, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2020
                                                            Filed February 26,
2021
                                                            File No. 001-32961

       Dear Mr. Grove:

              We have reviewed your filing 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 Fiscal Year Ended December 31, 2020

       Item 7. Management's Discussion and Analysis
       Operating Practice Groups, page 25

   1.                                                   We note your
presentation and discussion of operating results for your individual
                                                        "Operating Practice
Groups." When presenting segment measures within MD&A, please
                                                        separately discuss the
reconciling items on a consolidated level, or discuss the reconciling
                                                        items specific to each
particular segment. Refer to Question 104.02 of the Staff   s
                                                        Compliance & Disclosure
Interpretations ("C&DIs") on Non-GAAP Financial Measures.
   2.                                                   Please provide a
discussion of segment profitability that is consistent with your ASC 280
                                                        disclosure. In this
regard, we note the measure of segment results presented in MD&A in
                                                        the Form 10-K for the
period ended December 31, 2020 appears to be gross margin;
                                                        however, per Footnote
21, performance of the practice groups is evaluated on operating
                                                        income. We also note in
Footnote 12 in the Form 10-Q for the interim period ended
 Ware Grove
CBIZ, Inc.
August 18, 2021
Page 2
         June 30, 2021 that performance of the practice groups is evaluated on
income (loss) from
         continuing operations before income tax expense (benefit). Please
advise.
        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 Abe Friedman at 202-551-8298 or Theresa Brillant at
202-551-3307
with any questions.



FirstName LastNameWare Grove                                 Sincerely,
Comapany NameCBIZ, Inc.
                                                             Division of
Corporation Finance
August 18, 2021 Page 2                                       Office of Trade &
Services
FirstName LastName