September 27, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Judiciary Plaza
Washington, D.C. 20549
Attn: | Anna Abramson, Staff Attorney |
Jan Woo, Legal Branch Chief
Re: | SmartRent, Inc. |
Registration Statement on Form S-1
File No. 333-259749
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, SmartRent, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Wednesday, September 29, 2021, or as soon thereafter as practicable or at such later time as the Company may orally request via telephone call to the staff of the Commission.
Thank you for your assistance. Should you have any questions, please contact David Lewis of DLA Piper LLP (US) at (480) 606-5126.
Very truly yours, | ||
SMARTRENT, INC. | ||
By: | /s/ Jonathan Wolter | |
Jonathan Wolter | ||
Chief Financial Officer |
cc: | David Lewis, Esq. |
Kevin Criddle, Esq.