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                          August 12, 2021

       Andy MacMillan
       Chief Executive Officer
       User Testing, Inc.
       144 Townsend Street
       San Francisco, CA 94107

                                                        Re: User Testing, Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted August 3,
2021
                                                            CIK No. 0001557127

       Dear Mr. MacMillan:

              We have reviewed your amended draft registration statement and
have the following
       comment. In 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 comment applies 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 our
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments. Reference to our prior comment refers to our letter dated July
14, 2021.

       Amendment No. to Draft Registration Statement on Form S-1

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations, page 70

   1.                                                   Your response to prior
comment 1 explains that in a subsequent amendment you intend to
                                                        disclose the total
number of customers in your discussion of the percentage of revenue
                                                        contributed by existing
customers. Please provide this information for each period
                                                        presented.

              You may contact Amanda Kim, Senior Staff Accountant, at (202)
551-3241 or Stephen
       Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have
questions regarding
       comments on the financial statements and related matters. Please contact
Edwin Kim, Staff
 Andy MacMillan
User Testing, Inc.
August 12, 2021
Page 2

Attorney, at (202) 551-3297 or Larry Spirgel, Office Chief, at (202) 551-3815
with any other
questions.



                                                           Sincerely,
FirstName LastNameAndy MacMillan
                                                           Division of
Corporation Finance
Comapany NameUser Testing, Inc.
                                                           Office of Technology
August 12, 2021 Page 2
cc:       Ran Ben-Tzur, Esq.
FirstName LastName