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                          August 12, 2021

       Kurt Workman
       Chief Executive Officer
       Owlet, Inc.
       2500 Executive Parkway, Ste. 500
       Lehi, Utah 84043

                                                        Re: Owlet, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed August 5,
2021
                                                            File No. 333-258506

       Dear Mr. Workman:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Chris
Edwards at 202-551-6761 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Drew Capurro