Bark, Inc.

221 Canal Street

New York, NY 10013

855 520 2275 T

August 25, 2022

VIA EDGAR

Division of Corporation Finance

Office of Trade & Services

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn:    Alyssa Wall

Re:     Bark, Inc.

Registration Statement on Form S-3 (File No. 333-266964)

Request for Acceleration of Effective Date

Requested Date:Monday, August 29, 2022

Requested Time:4:00 p.m., Eastern Time

File No. 333-257306

Ladies and Gentlemen:

BARK, Inc. (the “Company”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-referenced Registration Statement on Form S-3 (File No. 333-266964) (the “Registration Statement”) declared effective at 4:00 p.m., Eastern Time, on Monday, August 29, 2022, or as soon thereafter as practicable.

The Company hereby authorizes Alexa Belonick and Melissa Marks of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with Ms. Belonick of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company, at (415) 801-4940, or in her absence, Ms. Marks at (212) 430-3155.

[Signature page follows]

Securities and Exchange Commission

August 25, 2022

Page 2

Very truly yours,

BARK, Inc.

By: /s/ Allison Koehler

Allison Koehler

General Counsel and Secretary

cc: Matt Meeker, Executive Chairman and Chief Executive Officer

BARK, Inc.

Alexa Belonick, Esq.

Melissa Marks, Esq.

Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP