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                           July 6, 2021

       Sanjit Biswas
       Chief Executive Officer
       Samsara Inc.
       1990 Alameda Street, Floor 5
       San Francisco, CA 94103

                                                        Re: Samsara Inc.
                                                            Amendment No. 3 to
Draft Registration Statement on Form S-1
                                                            Submitted June 23,
2021
                                                            CIK No. 0001642896

       Dear Mr. Biswas:

             We have reviewed your amended 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. Unless otherwise noted, where prior comments are referred to
they refer to our letter
       dated April 12, 2021.

       Amendment No. 3 to Registration Statement on Form S-1

       Quarterly Reconciliation of Adjusted Free Cash Flow to Net Cash Used in
Operating Activities,
       page 92

   1.                                                   We note your response
to prior comment 10 and your quarterly reconciliation of Adjusted
                                                        Free Cash Flow. Please
revise the caption for the GAAP measure to which "Adjusted
                                                        Free Cash Flow" is
reconciled to "Net cash used in operating activities."
 Sanjit Biswas
FirstName   LastNameSanjit Biswas
Samsara Inc.
Comapany
July 6, 2021NameSamsara Inc.
July 6,2 2021 Page 2
Page
FirstName LastName
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Critical Accounting Policies and Estimates
Common Stock Valuations, page 97

2.       Please expand your disclosure to reflect your response to prior
comment 15, including the
         following:
             how you considered and weighted the market and income approaches
to determine
              the enterprise value, commencing with your August 2020 valuation;
             how you weighted the PWERM and secondary transaction (Series F
preferred stock
              financing transaction) during each of the November 2020 and
February 2021
              valuation dates;
             your assumptions were regarding the risk adjusted discount rate,
non-marketability
              discount, estimated time to a liquidity event, and weighting of
probability
              scenarios underlying the PWERM during each of the valuations as
of August 2020
              and November 2020; and
             your assumptions subsequent to the grant dates following the
February 1, 2021
              valuation date.
3.       Per your response to prior comment 16, the tender offer was given
"meaningful weight in
         determining the valuation of the Company's common stock." That said,
it is unclear why
         you weighted the August 2020 tender offer of $11.0609 expected per
share price at
         only 33%, considering that it was priced the same as the Extension
Series F Preferred
         Stock Agreement (page F-18) which occurred earlier in May 2020. It
appears that it
         would be more appropriate to prioritize such price, which is an
observable input to the fair
         value of the stock based on orderly transactions, over model-based
estimates of fair
         value. Refer to the guidance in FASB ASC 820-10-35-16A and 16AA in
assessing the
         relevance of secondary market transactions to the fair value of the
RSUs.
       You may contact Kathryn Jacobson, Senior Staff Accountant, at (202)
551-3365 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 Jeff
Kauten, Staff
Attorney, at (202) 551-3447 or Larry Spirgel, Office Chief, at (202) 551-3815
with any other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Technology
cc:      Allison Berry Spinner, Esq.