Owlet, Inc.
2500 Executive Parkway, Suite 500
Lehi, Utah 84043
August 20, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Christopher Edwards
| Re: | Owlet, Inc. |
Registration Statement on Form S-1 (As Amended)
File No. 333-258506
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of Owlet, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on August 24, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008 or, in his absence, Benjamin Potter at (650) 470-4809.
Thank you for your assistance in this matter.
Very truly yours,
OWLET, INC. | ||
| By: | /s/ Jacob Briem | |
Jacob Briem General Counsel and Secretary | ||
| cc: | Kurt Workman, Owlet, Inc. |
Kate Scolnick, Owlet, Inc.
Benjamin Potter, Latham & Watkins LLP
Drew Capurro, Latham & Watkins LLP
