June 25, 2019
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Mara Ransom |
Scott Anderegg |
Robert Babula |
Andrew Blume |
| Re: | The RealReal, Inc. |
Registration Statement on Form S-1 |
File No. 333-231891 |
Acceleration Request |
Requested Date: June 27, 2019 |
Requested Time: 4:00 P.M., Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, The RealReal, Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-231891 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M., Eastern Time, on June 27, 2019, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.
We would appreciated it if, as soon as the Registration Statement is declared effective, you would so inform Hank Barry of Sidley Austin LLP at (650) 565-7005.
Very truly yours,
/s/ Dana DuFrane
Dana DuFrane
General Counsel
| cc: | Julie Wainwright, Chairperson and Chief Executive Officer, The RealReal, Inc. |
Matt Gustke, Chief Financial Officer, The RealReal, Inc. |
Hank V. Barry, Sidley Austin LLP |
Martin A. Wellington, Sidley Austin LLP |
Helen Theung, Sidley Austin LLP |
Steven E. Bochner, Wilson Sonsini Goodrich & Rosati, P.C. |
Robert G. Day, Wilson Sonsini Goodrich & Rosati, P.C. |
Michael Nordtvedt, Wilson Sonsini Goodrich & Rosati, P.C. |
