United States securities and exchange commission logo

                           May 25, 2021

       Gleb Budman
       Chief Executive Officer
       Backblaze, Inc.
       500 Ben Franklin Ct.
       San Mateo, CA 94401

                                                        Re: Backblaze, Inc.
                                                            Amendment No. 1 to
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted May 11,
                                                            CIK No. 0001462056

       Dear Mr. Budman:

              We have reviewed your amended draft registration statement and
have the following
       comment. In our comment, 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

             After reviewing the information you provide in response to the
comment and your
       amended draft registration statement or filed registration statement, we
may have additional

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

       Revenue Recognition, page F-10

   1.                                                   You disclose that
revenues from subscription-based arrangements are recognized on a
                                                        straight-line basis
over the contractual term and fees from consumption-based
                                                        arrangements are
recognized as services are delivered based on the amount of daily
                                                        storage consumed.
Please tell us what consideration was given to disaggregating revenue
                                                        by these categories.
Refer to ASC 606-10-55-90 and 55-91.
 Gleb Budman
Backblaze, LastNameGleb Budman
May        NameBackblaze, Inc.
     25, 2021
May 25,
Page 2 2021 Page 2
FirstName LastName
       You may contact Amanda Kim, Senior Staff Accountant, at 202-551-3241 or
Krikorian, Accounting Branch Chief, at 202-551-3488 if you have questions
comments on the financial statements and related matters. Please contact
Kathleen Krebs,
Special Counsel, at 202-551-3350 or Jan Woo, Legal Branch Chief, at
202-551-3453 with any
other questions.


                                                        Division of Corporation
                                                        Office of Technology
cc:      Bennett L. Yee, Esq.