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                              December 16, 2020

       Jesse Timmermans
       Chief Financial Officer
       Revolve Group, Inc.
       12889 Moore Street
       Cerritos, California 90703

                                                        Re: Revolve Group, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2019
                                                            Filed February 26,
2020
                                                            Form 8-K Filed
November 12, 2020
                                                            File No. 001-38927
                                                            Response Filed
December 4, 2020

       Dear Mr. Timmermans:

              We have reviewed your December 4, 2020 response to our comment
letter 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       December 1, 2020 letter.

       Form 10-K for the Year Ended December 31, 2019

       Financial Statements
       Note 10. Segment Information , page 96

   1.                                                   In your response to our
prior comment, you indicate that the product level information
                                                        disclosed in your Form
8-K dated November 12, 2020 was based on internal management
                                                        reporting systems,
which operate separately from your general ledger system and do not
                                                        provide information
that would be in conformity with U.S. GAAP. Please tell us which
                                                        disclosures in your
third quarter press release relate to product level information that has
                                                        not been prepared in
accordance with U.S. GAAP. For example, you indicate in your
                                                        press release that net
sales of beauty products increased more than 100% year over year
 Jesse Timmermans
Revolve Group, Inc.
December 16, 2020
Page 2
         for the second consecutive quarter. Also, please explain why you
believe it is appropriate
         to describe factors responsible for changes in your revenues based on
U.S. GAAP in your
         press release on the basis of product level disclosures that have not
been prepared in
         accordance with U.S. GAAP.
2.       We note your response to our prior comment. Please expand on your
explanation of why
         disclosure of revenues for each group of similar products and
services, as specified in
         ASC 280-10-50-40, is impracticable. In this regard, you indicate that
your internal
         management reporting systems, which the product level information you
disclosed was
         based on, do not apply certain attributes of net revenue, such as
shipping revenue, deferred
         revenue, and returns reserve on a product level basis, but that such
attributes are recorded
         at the segment level. Please explain in further detail how these items
are recorded in your
         accounting records, including why they are recorded at the segment
level, rather than a
         lower level. Further, explain why it is impracticable to record these
items at a lower level,
         so that ASC 280 product/service revenue disclosures can be provided.
Additionally, you
         disclose in your third quarter press release that you attribute your
lower return rates year
         over year in part to a    COVID-19 driven shift in mix to product
categories with lower
         price points and lower return rates, such as beauty, and away from
occasion wear, such as
         dresses, a category with a higher-than-average return rate.    Please
tell us how you are
         able to determine return rates for these product categories and the
source of such
         information, including if it was derived from the same internal
management reporting
         systems as your disclosed product level information.
       You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202)
551-3769, if
you have any questions.



FirstName LastNameJesse Timmermans                             Sincerely,
Comapany NameRevolve Group, Inc.
                                                               Division of
Corporation Finance
December 16, 2020 Page 2                                       Office of Trade
& Services
FirstName LastName