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                            March 8, 2021

       Gregory Henry
       Senior Vice President and Chief Financial Officer
       Couchbase, Inc.
       3250 Olcott Street
       Santa Clara, California 95054

                                                        Re: Couchbase, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted February
10, 2021
                                                            CIK No. 0001845022

       Dear Mr. Henry:

              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.

       Draft Registration Statement on Form S-1 submitted on February 10, 2021

       Prospectus Summary, page 1

   1.                                                   You indicate that
customers have seen increases in database management efficiency of up
                                                        to a certain
percentage. Please disclose the number of customers that have experienced
                                                        this increase and the
time period over which the increase was measured.
   2.                                                   You disclose that your
customer base consists of a certain percentage of the Fortune 100
                                                        customers. Please
provide context regarding the significance of these customers by
                                                        disclosing the ARR of
these customers.
 Gregory Henry
FirstName
Couchbase,LastNameGregory  Henry
            Inc.
Comapany
March      NameCouchbase, Inc.
       8, 2021
March2 8, 2021 Page 2
Page
FirstName LastName
Risk Factors
Our amended and restated bylaws will designate a state or federal court located
within the State
of Delaware..., page 56

3.       We note that your forum selection provision identifies the federal
district courts of the
         United States of America as the exclusive forum for claims arising
under the Securities
         Act. Please disclose that investors cannot waive compliance with the
federal securities
         laws and the rules and regulations thereunder. In that regard, we note
that Section 22 of
         the Securities Act creates concurrent jurisdiction for federal and
state courts over all suits
         brought to enforce any duty or liability created by the Securities Act
or the rules and
         regulations thereunder.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Factors Affecting Our Performance, page 75

4.       Please disclose the specific quarterly dollar-based net retention rate
for each period
         presented and discuss any known material trends to the extent
material.
Business
Our Customers, page 107

5.       To the extent material, please disclose the percentage of your revenue
that is generated by
         sales through or with your partners, including Cloud Service
Providers, Independent
         Software Vendors, and System Integrators. Also, to the extent
material, disclose the
         portion of your revenue generated by sales to "heavily regulated
organizations" such as
         the U.S. government, state and local governments and non-U.S.
governments directly and
         through your partners.
Facilities, page 113

6.       Please file your corporate headquarters lease agreement that expires
in March 2025 as an
         exhibit to the registration statement. See Item 601(b)(10) of
Regulation S-K.
Management, page 121

7.       We note that Jeffrey Epstein and Richard Simonson were the only
directors who received
         option awards for the fiscal year ended January 31, 2021. Please
provide a narrative
         description to the non-employee director compensation table that
explains of any material
         factors necessary to an understanding of the director compensation
disclosed on the table,
         including whether any director has a different compensation
arrangements. See Item
         402(r)(3) of Regulation S-K.
Principal Stockholders, page 141

8.       Please disclose the natural person or persons who exercise the voting
and/or dispositive
         powers with respect to the securities owned by entities affiliated
with North Bridge.
 Gregory Henry
Couchbase, Inc.
March 8, 2021
Page 3
Consolidated Statement of Operations, page F-4

9.    Please tell us whether your "Subscription" revenue and corresponding cost
of revenue line
      items includes both term software license revenue and PCS. If it includes
both, tell us
      how your presentation complies with Rule 5-03(b)(1) and (2) of Regulation
S-X.
Notes to Consolidated Financial Statement
Note 10. Equity
Equity Incentive Plans, page F-22

10.   Please provide us with a breakdown of all equity awards granted in fiscal
2021 and
      subsequent to January 31, 2021 and the fair value of the underlying
common stock used to
      value such awards. To the extent there were any significant fluctuations
in the fair values
      from period-to-period, please describe for us the factors that
contributed to these
      fluctuations, including any intervening events within the company or
changes in your
      valuation assumptions or methodology. Please continue to update this
analysis through
      effectiveness of the registration statement.
General

11.   Please supplementally provide us with copies of all written
communications, as defined in
      Rule 405 under the Securities Act, that you, or anyone authorized to do
so on your behalf,
      present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
      not they retain copies of the communication.
        You may contact David Edgar, Staff Accountant, at (202) 551-3459 or
Christine Dietz,
Senior Staff Accountant, at (202) 551-3408 if you have questions regarding
comments on the
financial statements and related matters. Please contact Alexandra Barone,
Staff Attorney, at
(202) 551-8816 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other
questions.



                                                            Sincerely,
FirstName LastNameGregory Henry
                                                            Division of
Corporation Finance
Comapany NameCouchbase, Inc.
                                                            Office of
Technology
March 8, 2021 Page 3
cc:       Rezwan D. Pavri
FirstName LastName