February 27, 2020

Dustin Moskovitz
President, Chief Executive Officer, and Chair
Asana, Inc.
1550 Bryant Street, Suite 200
San Francisco, CA 94103

       Re: Asana, Inc.
           Draft Registration Statement on Form S-1
           Submitted January 31, 2020
           CIK No. 0001477720

Dear Mr. Moskovitz:

       We have reviewed your draft 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 providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. 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 the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Form DRS S-1 filed January 31, 2020

General

1.     We note that you have not yet disclosed the exchange on which you will
list your Class A
       common stock. Please be advised that we may have additional comments
upon receipt
       and review of an amendment with materially complete disclosures about
the listing
       process, the distribution and the risks associated with it.
Prospectus Summary
Benefits of Our Solution, page 6

2.     You disclose that by adopting your platform, your customers experience
increased
       productivity, reduced costs for dedicated project management and reduced
costs from
 Dustin Moskovitz
FirstName LastNameDustin Moskovitz
Asana, Inc.
Comapany NameAsana, Inc.
February 27, 2020
February 27, 2020 Page 2
Page 2
FirstName LastName
         project delays. Please provide support for this statement or clarify
that this is your belief.
Selected Consolidated Financial Data, page 53

3.       Please include an explanation for the presentation of pro forma per
share amounts.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Our Business Model, page 56

4.       Refer to the discussion of paying customers, users, paid users and
free activated accounts
         on your platform since inception. We note that a single organization
may have multiple
         paying customers. Please tell us whether you considered also
discussing any trends in the
         number of organizations among your paying customers and whether
fluctuations in the
         number of organizations may indicate a trend in revenue or cost of
acquiring new
         subscriptions. Also, please tell us whether there are any trends in
any interaction between
         changes in your dollar-based net retention rate and the number of
organizations among
         paying customers.
Factors Affecting Our Performance
Retain and Expand Within Existing Customers, page 58

5.       Please discuss any trends in your dollar-based net retention rate for
the different levels of
         customer spend, if material.
Results of Operations
Comparison of Fiscal 2019 and Fiscal 2020, page 64

6.       Please expand the discussion of revenues to address any trends in
product mix between
         the various levels of paid subscriptions from period to period.
Critical Accounting Policies and Estimates
Stock-Based Compensation Expense, page 69

7.       Please explain to us, in detail, your consideration of secondary
transactions when
         determining the fair value of your common stock. In particular, please
explain to us your
         consideration of the October 2019 tender offer. Provide an analysis,
by date, that
         identifies for us the secondary transactions considered and summarizes
the reasons for any
         differences in the values established in these transactions and your
estimates of the fair
         value of your common stock.
Business
Our Customers, page 91

8.       You disclose here that you define a "paying customer" as a distinct
account and note that a
         single organization may have multiple paying customers. While you also
disclose that no
         individual customer represented more than 1% of your revenues in the
years ended
 Dustin Moskovitz
FirstName LastNameDustin Moskovitz
Asana, Inc.
Comapany NameAsana, Inc.
February 27, 2020
February 27, 2020 Page 3
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FirstName LastName
         January 31, 2019 and 2020, please tell us whether any single
organization accounted for
         10% ore more of your revenues and, if so, revise to provide the
disclosure required by
         Item 101(c)(1)(vii) of Regulation S-K. Furthermore, please clarify
whether the terms
         "customer" and "paying customer" are distinct or interchangeable.
Certain Relationships and Related Party Transactions, page 111

9.       On page F-29, you disclose that you have a recurring subscription
agreement with a
         company affiliated with a member of your board and that the total
contract value was $0.3
         million for the year ended January 31, 2019. Please provide the
information required by
         Item 404(a) of Regulation S-K for this transaction.
Guaranty of Office Lease, page 114

10.      You disclose that Mr. Moskovitz, your CEO, entered into: (1) a
personal guaranty of your
         office lease with the landlord of your office space; and (2) a
reimbursement agreement
         with you related to your office lease and his personal guaranty of it.
Please file these
         agreements as material agreements. See Item 601(b)(10) of Regulation
S-K.
Principal and Registered Stockholders, page 115

11.      We note the company's outstanding RSUs. Tell us whether there is an
expectation that
         any of these RSUs will be sold due to a taxable event triggered by the
direct listing. If so,
         tell us the process for determining how many will be sold at the
opening of trading.
Description of Capital Stock
Choice of Forum, page 123

12.      You disclose that your amended and restated certificate of
incorporation will contain an
         exclusive forum provision that will provide that the Court of Chancery
of the State of
         Delaware will be the exclusive forum for certain types of actions and
proceedings. While
         your disclosure indicates that this provision will not apply to suits
brought to enforce a
         duty or liability created by the Exchange Act, please also ensure that
the provision itself
         clearly states this. You also disclose that your amended and restated
certificate of
         incorporation will contain an exclusive forum provision that will
provide that the the
         federal district courts of the United States of America will be the
exclusive forum for
         resolving any complaint asserting a cause of action arising under the
Securities Act.
         Please revise your discussion of enforceability concerns relating to
this provision to note
         that Section 22 of the Securities Act creates concurrent jurisdiction
for federal and state
         courts over all such Securities Act actions and to state that
investors cannot waive
         compliance with the federal securities laws and the rules and
regulations thereunder.
Note 9. Stockholders' Deficit, page F-24

13.      Please disclose your intention to effect the Reclassification of Class
A and Class B
         common stock, which we note has been reflected throughout your filing
other than within
 Dustin Moskovitz
Asana, Inc.
February 27, 2020
Page 4
      the financial statements.
        You may contact Claire DeLabar, Staff Accountant, at (202) 551-3349 or
Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Mitchell Austin, Staff
Attorney, at (202) 551-3574 or Larry Spirgel, Office Chief, at (202) 551-3815
with any other
questions.



                                                           Sincerely,
FirstName LastNameDustin Moskovitz
                                                           Division of
Corporation Finance
Comapany NameAsana, Inc.
                                                           Office of Technology
February 27, 2020 Page 4
cc:       Eleanor Lacey, Esq.
FirstName LastName