Correspondence 0001628280-24-037977 from Owlet, Inc. (OWLT)
Owlet, Inc.
Date: Aug. 21, 2024 · CIK: 0001816708 · Accession: 0001628280-24-037977
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File numbers found in text: 333-281556
Letter
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Owlet, Inc.
3300 North Ashton Boulevard, Suite 300
Lehi, Utah 84043
August 21, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Benjamin Richie
Re: Owlet, Inc.
Registration Statement on Form S-3
File No. 333-281556
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-3 (File No. 333-281556) (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 23, 2024, 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, Eric Hanzich at (714) 755-8234.
Thank you for your assistance in this matter.
Very truly yours,
OWLET, INC.
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CORRESP 1 filename1.htm Document Owlet, Inc. 3300 North Ashton Boulevard, Suite 300 Lehi, Utah 84043 August 21, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Benjamin Richie Re: Owlet, Inc. Registration Statement on Form S-3 File No. 333-281556 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-3 (File No. 333-281556) (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 23, 2024, 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, Eric Hanzich at (714) 755-8234. Thank you for your assistance in this matter. Very truly yours, OWLET, INC. By: /s/ Kirsten O’Donnell Kristen O’Donnell General Counsel cc: Kurt Workman, Owlet, Inc. Amanda Twede Crawford, Owlet, Inc. Drew Capurro, Latham & Watkins LLP Eric Hanzich, Latham & Watkins LLP