July 19, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Alexandra Barone | |||
| Jan Woo | ||||
| David Edgar | ||||
| Christine Dietz | ||||
| Re: |
Couchbase, Inc. | |||
| Registration Statement on Form S-1 | ||||
| (File No. 333-257205) | ||||
| Acceleration Request | ||||
| Requested Date: |
Wednesday, July 21, 2021 | |||
| Requested Time: |
4:00 P.M. Eastern Time | |||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Couchbase, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-257205) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Lang Liu at (650) 681-7510.
[Signature page follows]
| Sincerely, |
| COUCHBASE, INC. |
| /s/ Matthew M. Cain |
| Matthew M. Cain |
| President and Chief Executive Officer |
| cc: | Matthew M. Cain, Couchbase, Inc. |
Gregory N. Henry, Couchbase, Inc.
Margaret Chow, Couchbase, Inc.
Randy Li, Couchbase, Inc.
Rezwan D. Pavri, Wilson Sonsini Goodrich & Rosati, P.C.
Andrew T. Hill, Wilson Sonsini Goodrich & Rosati, P.C.
Lang Liu, Wilson Sonsini Goodrich & Rosati, P.C.
Alan F. Denenberg, Davis Polk & Wardwell LLP
Emily Roberts, Davis Polk & Wardwell LLP