SEC Comment Letter 0000000000-24-009534 to Owlet, Inc. (OWLT)
Owlet, Inc.
Date: Aug. 20, 2024 · CIK: 0001816708 · Accession: 0000000000-24-009534
AI Filing Summary & Sentiment
File numbers found in text: 333-281556
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August 20, 2024
Kurt Workman
Chief Executive Officer
Owlet, Inc.
3300 North Ashton Boulevard, Suite 300
Lehi, UT 84043
Re:Owlet, Inc.
Registration Statement on Form S-3
Filed August 14, 2024
File No. 333-281556
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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Drew Capurro