April 8, 2019
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Re: | The RealReal, Inc. |
Draft Registration Statement on Form S-1 |
Ladies and Gentlemen:
On behalf of The RealReal, Inc. (the “Company”), we hereby confidentially submit a draft Registration Statement on Form S-1 (the “Registration Statement”) pursuant to Section 6(e) of the Securities Act of 1933, as amended (the “Securities Act”), for non-public review by the Staff of the Securities and Exchange Commission prior to the public filing of the Registration Statement. The Registration Statement relates to the Company’s proposed initial public offering of its common stock. The Company qualifies as an “emerging growth company” within the meaning of Section 6(e) of the Securities Act.
Please do not hesitate to contact the me at (650) 565-7005 with any questions you may have regarding this confidential submission.
Very truly yours,
/s/ Hank V. Barry
Hank V. Barry
| cc: | Julie Wainwright, Chief Executive Officer |
Dana DuFrane, General Counsel
Martin A. Wellington, Sidley Austin LLP
Helen Theung, Sidley Austin, LLP
Steven E. Bochner, Wilson Sonsini Goodrich & Rosati, Professional Corporation
Robert G. Day, Wilson Sonsini Goodrich & Rosati, Professional Corporation
Michael Nordtvedt, Wilson Sonsini Goodrich & Rosati, Professional Corporation
