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SEC Comment Letter 0000000000-25-002807 to Owlet, Inc. (OWLT)

Owlet, Inc.
Date: March 14, 2025 · CIK: 0001816708 · Accession: 0000000000-25-002807

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Urgency
Document Type
Confidence
SEC Posture
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Summary

Reasoning

File numbers found in text: 333-285718

Date
March 14, 2025
Author
Division of
Form
UPLOAD
Company
Owlet, Inc.

Letter

Re: Owlet, Inc. Registration Statement on Form S-3 Filed March 11, 2025 File No. 333-285718 Dear Kurt Workman:

March 14, 2025

Kurt Workman Chief Executive Officer Owlet, Inc. 2940 West Maple Loop Drive, Suite 203 Lehi, Utah 84043

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 Margaret Sawicki at 202-551-7153 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: Drew Capurro, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 14, 2025

Kurt Workman
Chief Executive Officer
Owlet, Inc.
2940 West Maple Loop Drive, Suite 203
Lehi, Utah 84043

 Re: Owlet, Inc.
 Registration Statement on Form S-3
 Filed March 11, 2025
 File No. 333-285718
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 Margaret Sawicki at 202-551-7153 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and
 Services
cc: Drew Capurro, Esq.
</TEXT>
</DOCUMENT>