<SEC-DOCUMENT>0001193125-21-204694.txt : 20210803
<SEC-HEADER>0001193125-21-204694.hdr.sgml : 20210803
<ACCEPTANCE-DATETIME>20210630160503
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-204694
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Original Bark Co
		CENTRAL INDEX KEY:			0001819574
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RETAIL STORES, NEC [5990]
		IRS NUMBER:				834109918
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		221 CANAL ST., FL 6
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013
		BUSINESS PHONE:		(855) 501-2275

	MAIL ADDRESS:	
		STREET 1:		221 CANAL ST., FL 6
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Northern Star Acquisition Corp.
		DATE OF NAME CHANGE:	20200729

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Original Bark Co Pty Ltd
		CENTRAL INDEX KEY:			0001868813
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			C3
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		SUITE 17, 2-14 BAYSWATER RD
		CITY:			POTTS POINT
		STATE:			C3
		ZIP:			NSW 2011
		BUSINESS PHONE:		855-520-2275

	MAIL ADDRESS:	
		STREET 1:		C/O THE ORIGINAL BARK COMPANY
		STREET 2:		221 CANAL ST., FL 6
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BarkPark, LLC
		CENTRAL INDEX KEY:			0001868625
		IRS NUMBER:				453720765
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O THE ORIGINAL BARK COMPANY
		STREET 2:		221 CANAL ST., FL 6
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013
		BUSINESS PHONE:		855-520-2275

	MAIL ADDRESS:	
		STREET 1:		C/O THE ORIGINAL BARK COMPANY
		STREET 2:		221 CANAL ST., FL 6
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BarkRetail, LLC
		CENTRAL INDEX KEY:			0001868627
		IRS NUMBER:				814316775
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O THE ORIGINAL BARK COMPANY
		STREET 2:		221 CANAL ST., FL 6
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013
		BUSINESS PHONE:		855-520-2275

	MAIL ADDRESS:	
		STREET 1:		C/O THE ORIGINAL BARK COMPANY
		STREET 2:		221 CANAL ST., FL 6
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Barkbox, Inc.
		CENTRAL INDEX KEY:			0001539019
		IRS NUMBER:				453720765
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		221 CANAL STREET
		STREET 2:		6TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013
		BUSINESS PHONE:		518-860-4588

	MAIL ADDRESS:	
		STREET 1:		221 CANAL STREET
		STREET 2:		6TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Bark International, LLC
		CENTRAL INDEX KEY:			0001868577
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O THE ORIGINAL BARK COMPANY
		STREET 2:		221 CANAL ST., FL 6
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013
		BUSINESS PHONE:		855-520-2275

	MAIL ADDRESS:	
		STREET 1:		C/O THE ORIGINAL BARK COMPANY
		STREET 2:		221 CANAL ST., FL 6
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">The Original BARK Company </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">221 Canal St., Fl 6 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">New York, NY
10013 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June&nbsp;30, 2021 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>VIA EDGAR </U></I></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F. Street N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attn: &nbsp;&nbsp;&nbsp;&nbsp;Donald Field </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="11%">&nbsp;</TD>
<TD WIDTH="7%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>The Original BARK Company </B></P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="11%">&nbsp;</TD>
<TD WIDTH="7%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> (File <FONT
STYLE="white-space:nowrap">No.&nbsp;333-257306)</FONT> </B></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Original BARK Company (the &#147;Company&#148;) hereby requests that the U.S. Securities and Exchange Commission (the
&#147;Commission&#148;) take appropriate action to make the above-referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> effective at 4:00 p.m., Eastern Time, on Friday, July&nbsp;2, 2021, or as soon thereafter as
practicable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company hereby authorizes Jeffrey Vetter and Melissa Marks of Gunderson Dettmer Stough Villeneuve Franklin&nbsp;&amp;
Hachigian, LLP, counsel to the Company, to orally modify or withdraw this request for acceleration. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Once the Registration Statement has
been declared effective, please orally confirm that event with Jeffrey Vetter of Gunderson Dettmer Stough Villeneuve Franklin&nbsp;&amp; Hachigian, LLP, counsel to the Company, at 650.463.5335, or in his absence, Melissa Marks at 212.430.3155. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="7%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="92%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">The Original BARK Company</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1.00pt solid #000000; font-size:10pt; font-family:Times New Roman">/s/ John Toth</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">John Toth</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Chief Financial Officer</P></TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Jeffrey Vetter, Gunderson Dettmer Stough Villeneuve Franklin&nbsp;&amp; Hachigian, LLP Melissa Marks, Gunderson
Dettmer Stough Villeneuve Franklin&nbsp;&amp; Hachigian, LLP </P></TD></TR></TABLE>
</DIV></Center>

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