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. |