SEC Comment Letter 0000000000-24-005831 to Owlet, Inc. (OWLT)
Owlet, Inc.
Date: May 20, 2024 · CIK: 0001816708 · Accession: 0000000000-24-005831
AI Filing Summary & Sentiment
File numbers found in text: 333-279375
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United States securities and exchange commission logo
May 20, 2024
Kurt Workman
Chief Executive Officer
Owlet, Inc.
3300 North Ashton Boulevard, Suite 300
Lehi, Utah 84043
Re:Owlet, Inc.
Registration Statement on Form S-3
Filed May 13, 2024
File No. 333-279375
Dear Kurt Workman:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Abby Adams at 202-551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services