June 13, 2019

Julie Wainwright
Chairperson and Chief Executive Officer
TheRealReal, Inc.
55 Francisco Street
Suite 600
San Francisco, CA 94133

       Re: TheRealReal, Inc.
           Amendment No. 1 to Registration Statement on Form S-1
           Filed June 6, 2019
           File No. 333-231891

Dear Ms. Wainwright:

      We have reviewed your amended registration statement 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 this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our June 3, 2019
letter.

Amendment No. 1 to Registration Statement on Form S-1

Exhibits

1.     We note your response to prior comment 4 and your indication that the
form of certificate
       of incorporation mirrors the revised disclosure. However, we are unable
to locate a
       reference to "under Delaware law" as it pertains to derivative actions
or a reference to the
       inapplicability of the provision to claims under the Federal Securities
laws. Please revise
       or tell us why you do not believe such revisions are necessary.
 Julie Wainwright
TheRealReal, Inc.
June 13, 2019
Page 2

       You may contact Robert Babula, Staff Accountant, at 202-551-3339 or
Andrew Blume,
Staff Accountant, at 202-551-3254 if you have questions regarding comments on
the financial
statements and related matters. Please contact Scott Anderegg, Staff Attorney,
at 202-551-3342
or Mara Ransom, Assistant Director at 202-551-3264 with any other questions.



FirstName LastNameJulie Wainwright                         Sincerely,
Comapany NameTheRealReal, Inc.
                                                           Division of
Corporation Finance
June 13, 2019 Page 2                                       Office of Consumer
Products
FirstName LastName