United States securities and exchange commission logo November 10, 2021 Aaron Easterly Chief Executive Officer Rover Group, Inc. 720 Olive Way, 19th Floor Seattle, WA 98101 Re: Rover Group, Inc. Draft Registration Statement on Form S-1 Submitted November 3, 2021 CIK No. 0001826018 Dear Mr. Easterly: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Bagley at (202) 551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Amanda Pollard