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                             December 14, 2020

       Manish Chandra
       Chief Executive Officer
       Poshmark, Inc.
       203 Redwood Shores Parkway, 8th Floor
       Redwood City, California 94065

                                                        Re: Poshmark, Inc.
                                                            Amendment No. 2 to
Draft Registration Statement on Form S-1
                                                            Submitted December
4, 2020
                                                            CIK No. 0001825480

       Dear Mr. Chandra:

             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.

       Amendment No. 2 to Draft Registration Statement on Form S-1, submitted
December 4, 2020

       Capitalization, page 50

   1.                                                   We note that you have
revised your pro forma capitalization disclosures to give effect to
                                                        the conversion of the
convertible notes issued in September of 2020 into shares of Class A
                                                        common stock at a
discount to your offering price. Please revise to provide footnote
                                                        disclosure explaining
the nature and amounts of the adjustments made to your historical
                                                        capitalization to give
effect to the conversion of these notes. Your disclosures on page F-
                                                        42 in Note 2 to your
interim financial statements should also be revised to include these
                                                        disclosures.
 Manish Chandra
FirstName
Poshmark, LastNameManish   Chandra
          Inc.
Comapany14,
December  NamePoshmark,
              2020        Inc.
December
Page 2    14, 2020 Page 2
FirstName LastName
Business
Employees, page 100

2.       Please amend your disclosure to provide a more detailed discussion of
your human capital
         resources, including any human capital measures or objectives upon
which you focus in
         managing your business. For example, describe any measures or
objectives that address
         the development, attraction, and retention of personnel. See Item
101(c)(2)(ii) of
         Regulation S-K. Alternatively, please tell us why you believe you are
not required to
         include this disclosure.
Poshmark, Inc. Interim Financial Statements
Notes to Condensed Consolidated Financial Statements (unaudited)
11. Net Income (Loss) Per Share Attributable to Common Stockholders, page F-64

3.       Please revise to explain in further detail how you calculated the
amount of the
         undistributed earnings attributable to participating securities that
is deducted from net
         income to arrive at net income attributable to common shareholders for
the nine months
         ended September 30, 2020.
       You may contact Linda Cvrkel at (202) 551-3813 or Lyn Shenk at (202)
551-3380 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Katherine Bagley at (202) 551-2545 or Mara Ransom at (202) 551-3264
with any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services
cc:      Anthony J. McCusker