CORRESP

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 460 under the Securities Act of 1933, as amended (the “Securities Act”), we, the representatives of the underwriters (the “Representatives”), wish to advise you that between June 17, 2019 and June 25, 2019 at 5:00 p.m., Eastern Standard Time, approximately 3,908 copies of the Preliminary Prospectus of The RealReal, Inc., a Delaware corporation (the “Registrant”), dated June 17, 2019 were distributed as follows by the underwriters to underwriters, dealers, institutional investors and others.

We, the undersigned Representatives, have and will, and we have been informed by the participating underwriters that they have and will, comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the proposed offering.

In accordance with Rule 461 of the Securities Act, we hereby join in the request of the Registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Standard Time on June 27, 2019, or as soon thereafter as practicable. We, the undersigned Representatives, confirm that the underwriters are aware of their obligations under the Securities Act.

[Signature Page Follows]


Very truly yours,

 

CREDIT SUISSE SECURITIES (USA) LLC

BOFA SECURITIES, INC.

UBS SECURITIES LLC

 

As representatives of the several underwriters listed

in Schedule A to the Underwriting Agreement

 

By

 

 

CREDIT SUISSE SECURITIES (USA) LLC

   By:  

/s/ Kirk Kaludis

  Name: Kirk Kaludis
  Title: Managing Director
By   BOFA SECURITIES, INC.
   By:  

/s/ Richard Spencer

  Name: Richard Spencer
  Title: Managing Director
By   UBS SECURITIES LLC
   By:  

/s/ Jake Ettore

  Name: Jake Ettore
  Title: Director
   By:  

/s/ Siobhan Burke

  Name: Siobhan Burke
  Title: Associate Director

 

cc:

Julie Wainwright, Chairperson and Chief Executive Officer, The RealReal, Inc.

 

Matt Gustke, Chief Financial Officer, The RealReal, Inc.

 

Dana DuFrane, General Counsel, 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.