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                               July 1, 2022

       Allison Koehler
       General Counsel and Secretary
       Bark, Inc.
       221 Canal Street
       New York, NY 10013

                                                        Re: Bark, Inc.
                                                            Post-Effective
Amendment No. 1 to Registration Statement
                                                            Filed June 3, 2022
                                                            File No. 333-257306

       Dear Ms. Koehler:

                                                        We have reviewed your
post-effective amendment and have the following comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Post-Effective Amendment No. 1 to Registration Statement

       General

   1.                                                   We note that the Form
S-1 declared effective on July 2, 2021 registered the issuance of up
                                                        to 8,478,333 shares of
common stock issuable upon the exercise of your public warrants
                                                        as well as the resale
by the selling securityholders of (i) up to 20,000,000 PIPE Shares, (ii)
                                                        up to 1,897,212 shares
of common stock issuable upon the exercise of the other warrants,
                                                        (iii) up to
approximately $98,434,330 in aggregate principal amount of the 2025
                                                        Convertible Notes
(including approximately $21,050,997 principal amount of in-kind
                                                        interest payments on
the currently outstanding 2025 Convertible Notes through their
                                                        maturity date) and (iv)
up to 9,843,433 shares of common stock issuable upon conversion
                                                        of the 2025 Convertible
Notes, (including 2,105,100 shares of common stock issuable
                                                        upon the conversion of
approximately $21,050,997 principal amount of in-kind interest
                                                        payments on the
currently outstanding 2025 Convertible Notes through their maturity
                                                        date).
 Allison Koehler
Bark, Inc.
July 1, 2022
Page 2

         We note that you now seek to register the issuance of (i) up to
8,478,333 shares of
         common stock issuable upon the exercise of the public warrants and
(ii) up to 4,558,000
         shares of common stock issuable upon the exercise of the sponsor
warrants as well as the
         resale by the selling securityholders of (i) 71,885,620 shares of
common stock, including
         up to (a) 5,570,973 PIPE Shares and (b) 66,314,647 other outstanding
shares of common
         stock held by the selling stockholders and (ii) up to 9,843,433 shares
of common stock
         issuable upon conversion of the 2025 Convertible Notes, (including
1,709,776 shares of
         common stock issuable upon the conversion of approximately $17,097,757
principal
         amount of in-kind interest payments on the outstanding 2025
Convertible Notes from June
         1, 2022 through their maturity date).

         Please explain why you believe you are able to register the issuance
of 4,558,000 shares of
         common stock issuable upon the exercise of the sponsor warrants as
well as the resale by
         the selling securityholders of 66,314,647 shares of common stock in
light of the general
         prohibition against adding securities by means of a post-effective
amendment contained in
         Securities Act Rule 413(a). Refer also to Securities Act Rule
Compliance and Disclosure
         Interpretation 210.01.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Alyssa Wall at 202-551-8106 or Mara Ransom at
202-551-3264 with any
questions.



FirstName LastNameAllison Koehler                             Sincerely,
Comapany NameBark, Inc.
                                                              Division of
Corporation Finance
July 1, 2022 Page 2                                           Office of Trade &
Services
FirstName LastName