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                           April 28, 2023

       Lucas Haldeman
       Chief Executive Officer
       SmartRent, Inc.
       8665 E. Hartford Drive
       Suite 200
       Scottsdale, Arizona 85255

                                                        Re: SmartRent, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Response dated
April 21, 2023
                                                            File No. 001-39991

       Dear Lucas Haldeman:

              We have reviewed your April 21, 2023 response to our comment
letter and have the
       following comment. In some of our comments, we may ask you to provide us
with information
       so we may better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to the prior comment
are to comments in
       our April 10, 2023 letter.

       Form 10-K for the fiscal year ended December 31, 2022

       Management's Report on Internal Controls Over Financial Reporting, page
85

   1.                                                   We note your responses
to prior comments 2 and 3. Please help us better understand how
                                                        management concluded
that your disclosure controls and procedures were effective as of
                                                        December 31, 2022. In
this respect, explain how you considered that you inadvertently
                                                        omitted disclosure
relating to management   s assessment regarding internal controls over
                                                        financial reporting in
reaching that conclusion.
              You may contact Morgan Youngwood, Senior, Staff Accountant at
202-551-3479 or
       Stephen Krikorian, Accounting Branch Chief at 202-551-3488 if you have
questions regarding
       comments on the financial statements and related matters.
 Lucas Haldeman
SmartRent, Inc.
April 28, 2023
Page 2




FirstName LastNameLucas Haldeman   Sincerely,
Comapany NameSmartRent, Inc.
                                   Division of Corporation Finance
April 28, 2023 Page 2              Office of Technology
FirstName LastName