Correspondence 0001628280-25-014980 from Owlet, Inc. (OWLT)
Owlet, Inc.
Date: March 26, 2025 · CIK: 0001816708 · Accession: 0001628280-25-014980
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285718
Letter
Document Owlet, Inc. 2940 West Maple Loop Drive, Suite 203 Lehi, Utah 84043 March 26, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Margaret Sawicki Re: Owlet, Inc. Registration Statement on Form S-3 File No. 333-285718 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. 333-285718) (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 March 28, 2025, 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. 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
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CORRESP 1 filename1.htm Document Owlet, Inc. 2940 West Maple Loop Drive, Suite 203 Lehi, Utah 84043 March 26, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Margaret Sawicki Re: Owlet, Inc. Registration Statement on Form S-3 File No. 333-285718 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. 333-285718) (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 March 28, 2025, 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. 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