The Beachbody Company, Inc.
400 Continental Blvd., Suite 400
El Segundo, California 90245
June 11, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Brian Fetterolf
| Re: | The Beachbody Company, Inc. |
Registration Statement on Form S-1, as amended (the “Registration Statement”), originally filed on
January 24, 2024
File No. 333-276681
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, The Beachbody Company, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:05 p.m. ET on Thursday, June 13, 2024, or as soon as practicable thereafter.
| Very truly yours, |
| /s/ Carl Daikeler |
| Carl Daikeler |
| Chief Executive Officer |