Please wait

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