<SEC-DOCUMENT>0001193125-11-255459.txt : 20120326
<SEC-HEADER>0001193125-11-255459.hdr.sgml : 20120326
<ACCEPTANCE-DATETIME>20110923175809
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-11-255459
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110923

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Bazaarvoice Inc
		CENTRAL INDEX KEY:			0001330421
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				202908277
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3900 N. CAPITAL OF TEXAS HIGHWAY
		STREET 2:		SUITE 300
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
		BUSINESS PHONE:		512-732-9990

	MAIL ADDRESS:	
		STREET 1:		3900 N. CAPITAL OF TEXAS HIGHWAY
		STREET 2:		SUITE 300
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Correspondence</TITLE>
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 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">September&nbsp;23, 2011 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B><I><U>VIA EDGAR AND OVERNIGHT DELIVERY </U></I></B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission
</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Division of Corporation Finance </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">100
F Street, N.E. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Washington, D.C. 20549 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Mail Stop 3010 </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD VALIGN="bottom"> <P STYLE="margin-left:2.00em; text-indent:-2.00em"><FONT STYLE="font-family:Times New Roman" SIZE="2">Attention:</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Michael McTiernan</FONT></TD></TR>
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<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Wilson Lee</FONT></TD></TR>
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<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Adam F. Turk</FONT></TD></TR>
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<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Jonathan Wiggins</FONT></TD></TR>
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<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Re:</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Bazaarvoice, Inc.</B></FONT></TD></TR>
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<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
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<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Registration Statement on Form S-1</B></FONT></TD></TR>
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<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Filed August&nbsp;26, 2011</B></FONT></TD></TR>
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<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>File No.&nbsp;333-176506</B></FONT></TD></TR>
</TABLE> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Ladies and Gentlemen: </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">We are submitting this letter on behalf of Bazaarvoice, Inc. (the &#147;<B><I>Company</I></B>&#148;) in response to comments from the staff (the &#147;<B><I>Staff</I></B>&#148;) of the Securities and
Exchange Commission (the &#147;<B><I>Commission</I></B>&#148;) received by letter dated September&nbsp;19, 2011 (the &#147;<B><I>Staff Letter</I></B>&#148;) relating to the Company&#146;s Registration Statement on Form S-1 (File No.&nbsp;333-176506)
(the &#147;<B><I>Registration Statement</I></B>&#148;). Additionally, on behalf of the Company, we are supplementally providing with this letter a binder including materials in support of various assertions noted in the Staff Letter (the
&#147;<B><I>Supplemental Materials</I></B>&#148;). We have included cross-references to the Supplemental Materials in this letter where appropriate. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Because of the commercially sensitive nature of certain information contained in the Supplemental Materials, this submission is accompanied by the Company&#146;s request for confidential treatment for
selected portions of the Supplemental Materials pursuant to Rule 83 of the Commission&#146;s Rules on Information and Requests, 17 C.F.R. &#167; 200.83, and the Freedom of Information Act. Pursuant to Rule 418(b) of the Securities Act of 1933, as
amended, the Company respectfully requests that the Staff return upon completion of its review each of the Supplemental Materials furnished to the Staff.&nbsp;The Company confirms to the Staff that the Supplemental Materials were not filed in
electronic format. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company is concurrently filing Amendment No.&nbsp;1 to the Registration Statement
(&#147;<B><I>Amendment No.&nbsp;1</I></B>&#148;), marked in accordance with Rule 310 of Regulation S-T. For the </FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
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convenience of the Staff, we are providing by overnight delivery to the Staff a copy of this letter, four marked copies of Amendment No.&nbsp;1 (against the Registration Statement filed on
August&nbsp;26, 2011) and four copies of the Supplemental Materials. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In this letter, we have recited the comments from the
Staff Letter in italicized, bold type and followed each comment with the Company&#146;s response. Except as otherwise specifically indicated, page references in the Company&#146;s responses correspond to the page of Amendment No.&nbsp;1. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>General </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>1.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please provide us with copies of all graphics, maps, photographs, and related captions or other artwork including logos that you intend to use in the prospectus.
Such graphics and pictorial representations should not be included in any preliminary prospectus distributed to prospective investors prior to the time we complete our review. </I></B></FONT></TD></TR></TABLE>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company is currently developing the artwork that it intends to use in the prospectus. The Company will provide the proposed artwork
to be included in the prospectus to the Staff supplementally as soon as it is available. </FONT></P> <P STYLE="font-size:18px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>2.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please provide supplemental support for your factual assertions by providing us with highlighted copies of any study or report that you cite or on which you rely.
Clearly mark the supplemental materials to highlight the specific information you believe supports the statement referenced. Also please confirm that you did not commission the third party industry reports and studies cited in the registration
statement and that you did not compensate the party for these reports or studies. To the extent the cited reports were commissioned, please provide an analysis as to why a consent is not required by Rule&nbsp;436. </I></B></FONT></TD></TR></TABLE>
<P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Included at Tab A of the Supplemental Materials are copies of the third-party studies and reports cited or relied upon for factual
assertions contained in the prospectus. The Company advises the Staff that an update to one of the industry reports, the ESOMAR Global Market Research Report, has become available and the disclosures throughout the prospectus have been updated
accordingly. The Company has highlighted the relevant portions of the studies and reports to identify the information included in the prospectus. As noted on page 32 of the prospectus, the Company commissioned the survey of Chief Marketing Officers
conducted by The CMO Club (operated by C Level Club LLC) referenced on page 75 of the prospectus and contributed to its preparation. With respect to third-party studies and reports that are not publicly
</FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"> Page
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available without charge, the Company paid market rates to purchase access to such studies and reports. Otherwise, the Company did not compensate any party for these reports or studies.
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">With respect to the The CMO Club survey and the other third-party studies and reports, the Company respectfully submits that
a consent is not required under Rule 436 because the information included in the prospectus is not a report or opinion of an expert or counsel requiring a consent pursuant to Rule 436. The Company submits that the related information contained in
the prospectus is not based on an expert study or report because it is based on the results of a survey of marketing executives conducted by The CMO Club and reflects the aggregate survey results, rather than the opinion or judgment of an expert.
</FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Prospectus Summary, page 1 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>3.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>We note your disclosure on page 2 that in April 2011 you served &#147;7.9 billion impressions, or instances of online word of mouth delivered to end users&#146;
web browsers.&#148; Please further clarify what you mean by &#147;impressions&#148; so that an investor who is unfamiliar with your industry can understand what you mean. For example, please clarify whether an impression is counted each time a
single customer views a website which uses one of your services. </I></B></FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company has revised the disclosure
on page 2 of the prospectus to define the meaning of &#147;impression&#148; as an instance of online word of mouth delivered to an end user&#146;s web browser. An impression is not counted each time a single customer views a website that uses one of
the Company&#146;s services. The Company has also revised the disclosure on page 73 of the prospectus to include the Company&#146;s definition of an impression. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><U>We may be subject to claims..., page 21 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>4.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please revise to provide a more detailed discussion of any material claims that you misappropriated intellectual property rights.
</I></B></FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company is not currently aware of any material claims that the Company misappropriated intellectual
property rights. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>We may not be able to utilize..., page 26 </U></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>5.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please confirm that you have been advised by your tax counsel that the IPO will not trigger an &#147;ownership change.&#148; </I></B></FONT></TD></TR></TABLE>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
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 <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company&#146;s tax advisors have analyzed whether the Company&#146;s anticipated
initial public offering will result in an ownership change as defined under Section&nbsp;382 of the Internal Revenue Code of 1986, as amended, under various scenarios. In most of the scenarios assumed, the offering will not trigger an
&#147;ownership change&#148; under Section&nbsp;382. However, until the Company has more certainty regarding the offering parameters and the participation of its existing stockholders in the offering, its tax advisors are not able to definitively
advise the Company that the offering will not result in an ownership change as defined under Section&nbsp;382. Should the terms of the anticipated offering be such that the offering will result in an ownership change as defined under
Section&nbsp;382, the Company believes that its value is sufficient enough that such ownership change would not limit the Company&#146;s ability to use its net operating loss carryforwards. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><U>Management&#146;s Discussion and Analysis of Financial Condition and Result of Operations </U></FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Overview, page 41 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>6.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>We note your disclosure on page 42 that you have been capital efficient despite incurring accumulated net losses of $40.8 million. Please clarify how management
assesses the company&#146;s &#147;capital efficiency.&#148;</I></B> </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company believes it has been capital
efficient because, as disclosed on page 42 of the prospectus, through July&nbsp;31, 2011, it had used only $11.5 million of $23.6 million in total capital raised since the Company&#146;s inception, ending the period with cash and cash equivalents of
$16.2 million and no outstanding indebtedness. The Company believes that the foregoing facts demonstrate that it has been efficient in its use of invested capital. However, the Company has deleted the reference to &#147;capital efficiency&#148; on
page 42 of the prospectus. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Key Components of Our Consolidated Statements of Operations, page 45 </U></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>7.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>We note your disclosure on page 17 that a majority of your revenue has been derived from sales of our Ratings&nbsp;&amp; Reviews solution. Please expand your
MD&amp;A disclosure to describe the percentage of revenue which was derived from your Ratings&nbsp;&amp; Reviews solution for the covered periods.</I></B> </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Although the Company believes its statement that a majority of its revenue has been derived from its Ratings&nbsp;&amp; Reviews solution is accurate, the Company is unable to quantify the amount of
revenue because it does not track revenue by solution. Instead, the Company invoices its clients based on a single price for its technology platform and all of the solutions to which the client subscribes. The Company does not allocate revenue among
the various solutions for </FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
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which the client subscribes. The Company believes that, historically, a majority of its revenue has been derived from sales of its Ratings&nbsp;&amp; Reviews solution because it was the initial
solution deployed through the Company&#146;s technology platform and the substantial majority of the Company&#146;s active clients continue to deploy this solution. However, the Company has revised the disclosure on page 17 of the prospectus and in
MD&amp;A to note the significance of the Ratings&nbsp;&amp; Review solution without implying that the Company can quantify the amount of revenue derived from this solution. </FONT></P>
<P STYLE="font-size:18px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>8.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please discuss any material pricing trends.</I></B> </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">The Company is not aware of any known material pricing trends in the periods presented. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Liquidity and Capital Resources, pages 55 &#150; 57 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>9.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please quantify for us the amount of cash and cash equivalents held overseas. To the extent this amount represents a material portion of your cash and cash
equivalents, please revise your discussion of liquidity to disaggregate between domestic and foreign.</I></B> </FONT></TD></TR></TABLE>
<P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company held approximately $0.7 million of cash and cash equivalents overseas as of July&nbsp;31, 2011. Because this amount does not
represent a material portion of the Company&#146;s cash and cash equivalents, the Company has not revised the disclosure in its discussion of liquidity. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><U>Results of Operations, pages 47 - 52 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>10.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>We note that one of the key drivers of the increase across the board in terms of expenses is the expansion of the company as a whole through the hiring of
additional employees. For each expense line item please expand your discussion to quantify the increase in headcount within the departments associated with each line item.</I></B> </FONT></TD></TR></TABLE>
<P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company is in the process of verifying its historical department data to ensure completeness and accuracy. The Company intends to
include the requested disclosure in Amendment No.&nbsp;2. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Contractual Obligations and Commitments, page 57 </U></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>11.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>We note that you have listed contractual obligations related to your office leases. Please tell us why your contractual commitment related to
your data center is not</I></B> </FONT></P></TD></TR></TABLE>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
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 6
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<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">
<B><I>included in the table. If your table already includes this commitment, please revise to clarify.</I></B> </FONT></TD></TR></TABLE>
<P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The hosting agreement between the Company and Rackspace US, Inc. (d/b/a Rackspace Hosting) (&#147;<B><I>Rackspace</I></B>&#148;), with
respect to data center services provided to the Company by Rackspace, expires in June 2012. In addition, the hosting agreement provides that the Company is able to cancel the arrangement without cause and without a material penalty at any time with
ninety days advance written notice. Therefore, in accordance with Item&nbsp;303(a)(5) of Regulation S-K and ASC 440-10-50, the Company does not believe it is appropriate to include this contractual commitment in the tabular disclosure.&nbsp;The
Company has added additional language to its contractual obligations and commitments disclosure on pages 58-59 to clarify the characteristics of the contractual obligations included in the table. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Capitalized Software, page 69 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>12.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please tell us how you determined that software you develop qualifies as internal-use software under ASC 350-40-05. In this regard, we note your disclosure on
page 58 that your client does not have the right to take possession of the software supporting the application service at any time. Please tell us how you determined that the client does not have the right to use the software.</I></B>
</FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company&#146;s product offering is the service of information, and its software is the primary collection
and delivery mechanism for such information. The Company contracts with all of its clients under a standard Master Application Service Provider Agreement that gives its clients the right and ownership of any information that is collected by the
Company but expressly prohibits the client from: (i)&nbsp;copying, reproducing, modifying, translating, preparing derivative works of, de-compiling, reverse engineering, disassembling or otherwise attempting to derive the source code of the
Company&#146;s service, (ii)&nbsp;using, evaluating or viewing the Company&#146;s services for the purpose of designing, modifying or otherwise creating any environment, program or infrastructure or any portion thereof, that performs functions
similar to the functions performed by the Company&#146;s services, and (iii)&nbsp;using the services (or underlying technology platform) in a service bureau or any other manner to provide services for a third party. On this basis and in accordance
with ASC 350-40-05-5, the Company does not believe that its software is subject to the guidance in ASC 985-20 for software that is sold, leased or otherwise marketed. Instead, the Company believes that its software qualifies as internal-use software
under ASC 350-40-05 because the software has both of the following characteristics: (i)&nbsp;it is internally developed solely to meet the entity&#146;s internal needs to enable the hosting of its subscription service and (ii)&nbsp;there have been
no plans to market the software externally. </FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
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 7
 </FONT></P> <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Foreign Currency Risk, page 70 </U></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>13.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>We note your disclosure on page 71 that in fiscal year 2011, 24.9% of your revenue came from outside of the United States. Please clarify within this section
whether the invoicing for your international clients has been largely denoted in U.S. dollars.</I></B> </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The
Company has revised the disclosure on page 73 of the prospectus to clarify that the invoicing for the Company&#146;s international clients has been largely denominated in such clients&#146; local currencies rather than in U.S. dollars. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Our Clients, page 79 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>14.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please confirm that the clients cited are representative of your full client list.</I></B> </FONT></TD></TR></TABLE>
<P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company has revised the disclosure on page 81 of the prospectus to clarify that the selected client list is not intended to be
representative of its full client list. The Company&#146;s selected client list consists of commonly known brands to facilitate potential investors&#146; understanding of how clients that potential investors may be familiar with use the
Company&#146;s solutions. </FONT></P> <P STYLE="font-size:18px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>15.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>We note your disclosure that no single client accounted for more than 10% of your revenue in fiscal year 2011. Please tell us whether any particular industry
group accounts for a significant portion of your revenue. If so, please disclose the percentage of your revenue which is covered by that industry.</I></B> </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">The Company does not track revenue based on client industry, and the Company does not believe it is possible to do so because certain clients operate in multiple industries. However, a majority of the
Company&#146;s clients are online retailers. The Company has revised the disclosure on pages 18 and 41 of the prospectus to include a statement that, as of July&nbsp;31, 2011, a majority of the Company&#146;s clients were online retailers.
</FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Executive Officers and Directors, page 85 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>16.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please expand the biographical information for Mr.&nbsp;Collins to provide his principal occupation(s) for the period from December 2007 through May 2009.</I></B>
</FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company has expanded the biographical information for Mr.&nbsp;Collins on pages 87-88 of the prospectus to
note that, from January 2008 to April 2009, Mr.&nbsp;Collins was primarily </FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"> Page
 8
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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">
engaged in the sale of all remaining assets and the dissolution of White Horse, Inc. (formerly Juris, Inc.), as well as managing his personal investments. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Annual Performance-Based Cash Compensation, page 98 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>17.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please revise your disclosure on page 99 to state how you calculated annual service fee retention. See Instruction 5 to Item&nbsp;402(b) of
Regulation&nbsp;S-K.</I></B> </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The annual service fee retention calculation that the Company discloses on page 101
of the prospectus is not associated with any number reported in the Company&#146;s audited financial statements and is based on an internal measure only.&nbsp;The Company has revised the disclosure on page 101 to clarify this point.&nbsp;The Company
advises the Staff that the calculation takes an internal assessment of the annualized value of the Company&#146;s client contracts (which include assumptions and valuation measures not calculated in accordance with GAAP) that have an active service
at the end of the fiscal year as a proportion of the sum of the equivalent calculation at the beginning of the fiscal year and the annualized value of the Company&#146;s client contracts that became active clients during the fiscal year. </FONT></P>
<P STYLE="font-size:18px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>18.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>We note that you exercised your discretion to advance up to 40% of compensation for Messrs. Hurt, Collins and Barksdale and Ms.&nbsp;Brunner. Please revise to
provide the reasons for this accelerated payout. See Item&nbsp;402(b)(2)(iv) of Regulation&nbsp;S-K.</I></B> </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In
accordance with Item&nbsp;402(b)(2)(iv) of Regulation S-K, the Company revised the disclosure on page 102 to note that the Company exercised its discretion to advance 40.0% of the forecasted annual bonuses for Messrs. Hurt, Collins and Barksdale and
Ms.&nbsp;Brunner under the Company&#146;s executive bonus plans because the compensation committee believed that these named executive officers were likely to earn a bonus that exceeded the amount of the advance upon the completion of fiscal year
2011 based upon the Company&#146;s performance for the first and second quarters of fiscal year 2011. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Financial Statements and Notes, page
F-1 </U></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>General </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>19.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please update your financial statements in accordance with Rule&nbsp;3-12 of Regulation&nbsp;S-X.</I></B> </FONT></TD></TR></TABLE>
<P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company has updated its financial statements in accordance with Rule 3-12 of Regulation S-X. </FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"> Page
 9
 </FONT></P> <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Recent Sales of Unregistered Securities, page II-1 </U></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>20.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please provide an analysis as to how you complied with Rule&nbsp;701(d)(2) with respect to sales made between November 2008 through October 2009 and December 2009
through November 2010.</I></B> </FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In reliance on Question 271.06 of the Staff&#146;s Compliance&nbsp;&amp;
Disclosure Interpretations of the rules adopted under the Securities Act of 1933, as amended, the Company has elected to calculate its sales under Rule 701(d)(2) and 701(e) on the basis of a fixed period beginning and ending on October&nbsp;1 of
each year. Included at Tab B of the Supplemental Materials are reports detailing compliance with Rule 701(d)(2) for this fixed period for each year since the Company&#146;s inception. For each of the periods from October&nbsp;1, 2004 through
October&nbsp;1, 2005,&nbsp;October&nbsp;1, 2005 through October&nbsp;1, 2006,&nbsp;October&nbsp;1, 2006 through October&nbsp;1, 2007 and October&nbsp;1, 2007 through October&nbsp;1, 2008, the aggregate sales price of securities sold in reliance on
Rule 701 did not exceed $5 million for such period, so the Company was not required to comply with the additional disclosure requirements set forth at Rule 701(e) for such periods.&nbsp;During the periods from October&nbsp;1, 2008 to October&nbsp;1,
2009 and October&nbsp;1, 2009 to October&nbsp;1, 2010, the aggregate sales price of the Company&#146;s securities sold in reliance on Rule 701 during each period exceeded $5 million.&nbsp;Accordingly, Rule 701 required that the Company provide the
disclosure required by Rule 701(e) to all individuals receiving option grants during such periods a reasonable period before the first exercise in reliance on Rule 701 of an option granted during such period.&nbsp;The Company began distributing
information statements that met the disclosure requirements set forth in Rule 701(e) to each individual who received an option grant during the periods in which aggregate sales exceeded $5 million in September 2010.&nbsp;Further, the Company has
continued to provide an updated information statement in compliance with Rule 701(e) every 180 days since the initial distribution.&nbsp;Since the first exercise in reliance on Rule 701 of an option granted during the period from October&nbsp;1,
2008 to October&nbsp;1, 2009 occurred on October&nbsp;1, 2010, following the initial distribution of the information statement, the Company timely provided the disclosure required by Rule 701(e) for options granted during such
period.&nbsp;Similarly, since the first exercise in reliance on Rule 701 of an option granted during the period from October&nbsp;1, 2009 to October&nbsp;1, 2010 occurred on February&nbsp;14, 2011, the Company timely provided the disclosure required
by Rule 701(e) for options granted during such period.</FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Exhibits </U></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>21.</I></B></FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>Please submit all exhibits as promptly as possible. We will review the exhibits prior to granting effectiveness of the registration statement and
may have further comments after our review. If you are not in a position to file legal and tax opinions with the next</I></B> </FONT></P></TD></TR></TABLE>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
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 10
 </FONT></P> <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I>
amendment, please provide draft copies for us to review. In addition, we note the exhibit list includes &#147;form of&#148; agreements. Please advise us if you do not intend on filing final,
executed agreements prior to effectiveness of the registration statement. </I></B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The Company has previously filed all
exhibits it is required to file, except for the 2011 Equity Incentive Plan and related forms of agreements under the 2011 Equity Incentive Plan, the 2011 Employee Stock Purchase Plan, the Company&#146;s specimen common stock certificate, the
underwriting agreement and the legal opinion required by Item&nbsp;601(b)(5). With respect to the 2011 Equity Incentive Plan and the 2011 Employee Stock Purchase Plan, the Company&#146;s board of directors has approved the forms of these plans,
which are included at Tabs C and D, respectively, of the Supplemental Materials for your convenience. The Company&#146;s board of directors has confirmed the methodology to determine the number of shares to be reserved under these plans, but the
exact calculation depends on an estimate of the number of shares outstanding on the date of the Company&#146;s initial public offering, which is not yet determinable. The forms of agreements under the 2011 Equity Incentive Plan have not been
approved yet but are expected to be approved prior to the effectiveness of the Registration Statement and will be filed with a subsequent amendment. The Company is not currently in a position to file the specimen common stock certificate, the
underwriting agreement and the legal opinion required by Item&nbsp;601(b)(5) of Regulation S-K but intends to file these exhibits with a subsequent amendment. The proposed form of the legal opinion is included at Tab E of the Supplemental Materials
for your convenience. The Company, however, does not intend to obtain a tax opinion. We note that Item&nbsp;601(b)(8) of Regulation S-K contemplates that a tax opinion be provided in the context of a registration statement on Form S-1 only where
&#147;the tax consequences are material to an investor <U>and</U> a representation as to tax consequences is set forth in the filing&#148; (emphasis added). The description of tax consequences in &#147;Material U.S. Federal Income Tax Consequences
to Non-U.S. Holders&#148; is intended as a summary only and does not purport to be a complete analysis of all potential tax considerations or legal advice. Investors are specifically urged to consult their own tax advisors with respect to the
application of U.S. Federal income tax laws to their particular situations, as well as any tax consequences of the purchase, ownership and disposition of the Company&#146;s common stock arising under the U.S. Federal estate or gift tax rules or
under the laws of any state, local or Non-U.S. or other taxing jurisdiction or under any applicable tax treaty. Based on the foregoing, we do not believe that the disclosure constitutes a representation that warrants the delivery of a tax opinion
pursuant to Item&nbsp;601(b)(8) of Regulation S-K. Further, we believe that market precedent supports this legal position and analysis. With respect to the exhibits where the Company has filed &#147;forms of&#148; the exhibit, the Company has relied
on Instruction 2 to Item&nbsp;601 of Regulation S-K and Instruction 1 to paragraph (b)(10) of Item&nbsp;601 of Regulation S-K in doing so and does not intend to file the final executed agreements prior to effectiveness of the Registration Statement.
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">****** </FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;&nbsp;&nbsp;&nbsp;Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">September 23, 2011 </FONT></P>
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 </FONT></P> <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Please direct your questions or comments regarding this letter or Amendment No.&nbsp;1
to the undersigned by telephone to 512.338.5401 or by facsimile to 512.338.5499. Thank you for your assistance. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Respectfully submitted,</FONT></TD></TR>
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<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">WILSON SONISINI GOODRICH&nbsp;&amp; ROSATI,</FONT></TD></TR>
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<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Professional Corporation</FONT></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">/s/ Paul R. Tobias</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Paul R.
Tobias</FONT></P></TD></TR>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">cc:</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Brett A. Hurt, Bazaarvoice, Inc. </FONT></TD></TR></TABLE>
<P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Bryan C. Barksdale, Bazaarvoice, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Kenneth R. McVay, Gunderson Dettmer Stough </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Villeneuve Franklin&nbsp;&amp;
Hachigian, LLP </FONT></P>
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