CORRESP Filing
Owlet, Inc.
Date: March 10, 2026 · CIK: 0001816708 · Accession: 0001628280-26-016452
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294158
Letter
Document
Owlet, Inc.
2940 West Maple Loop Drive, Suite 203
Lehi, Utah 84048
March 10, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Re: Owlet, Inc.
Registration Statement on Form S-3
File No. 333-294158
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. 333-294158) (the “Registration Statement”) of Owlet, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on March 12, 2026, 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.
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CORRESP 1 filename1.htm Document Owlet, Inc. 2940 West Maple Loop Drive, Suite 203 Lehi, Utah 84048 March 10, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Re: Owlet, Inc. Registration Statement on Form S-3 File No. 333-294158 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. 333-294158) (the “Registration Statement”) of Owlet, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on March 12, 2026, 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 Kirsten O’Donnell General Counsel cc: Jonathan Harris, Owlet, Inc. Amanda Twede Crawford, Owlet, Inc. Drew Capurro, Latham & Watkins LLP