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UserTesting, Inc.
November 12, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, NE
Washington, DC 20549
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| Attention: | Amanda Kim Stephen Krikorian Edwin Kim Larry Spirgel |
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| Re: | UserTesting, Inc. |
| Registration Statement on Form S-1 (File No. 333-260224) originally filed October 13, 2021, as amended, and corresponding Registration Statement on Form 8-A (File No. 001-41049) filed November 8, 2021 |
| Requested Date: November 16, 2021 Requested Time: 4:00 PM Eastern Time |
Ladies and Gentlemen:
UserTesting, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above-captioned Registration Statements on Form S-1 and Form 8-A effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable. The Registrant hereby authorizes Ran Ben-Tzur or Michael Shaw, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Ben-Tzur at (650) 335-7613 or, in his absence, Mr. Shaw at (650) 335-7842.
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| | Sincerely, USERTESTING, INC. |
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| | /s/ Andrew MacMillan |
| | Andrew MacMillan |
| | Chief Executive Officer |
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| Cc: | Jon Pexton, Chief Financial Officer |
| Ambyr O’Donnell, General Counsel and Corporate Secretary |
| UserTesting, Inc. |
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| Einat Meisel, Esq. |
| Ran D. Ben-Tzur, Esq. |
| Jennifer J. Hitchcock, Esq. |
| Michael M. Shaw, Esq. |
| Fenwick & West LLP |
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