Correspondence 0001193125-23-110610 from Better Therapeutics, Inc. (CIK 0001832415)
Better Therapeutics, Inc. (CIK 0001832415)
Date: April 21, 2023 · CIK: 0001832415 · Accession: 0001193125-23-110610
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File numbers found in text: 333-271302
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CORRESP 1 filename1.htm CORRESP Better Therapeutics, Inc. 548 Market St #49404 San Francisco, CA 94104 VIA EDGAR April 21, 2023 Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Benjamin Richie Re: Better Therapeutics, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-271302 Dear Mr. Richie: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Better Therapeutics, Inc. (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement (the “Registration Statement”) be accelerated to April 25, 2023, at 4:00 p.m., Eastern Time, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Shoaib Ghias at (415) 733-6150. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Shoaib Ghias. If you have any questions regarding this request, please contact Shoaib Ghias of Goodwin Procter LLP at (415) 733-6150. Sincerely, Better Therapeutics, Inc. /s/ Mark Heinen Mark Heinen Interim Chief Financial Officer cc: Frank Karbe, Better Therapeutics, Inc. Sam Zucker, Goodwin Procter LLP Shoaib Ghias, Goodwin Procter LLP