0001628280-23-017618.txt : 20230613 0001628280-23-017618.hdr.sgml : 20230613 20230511164842 ACCESSION NUMBER: 0001628280-23-017618 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230511 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Owlet, Inc. CENTRAL INDEX KEY: 0001816708 STANDARD INDUSTRIAL CLASSIFICATION: MEASURING & CONTROLLING DEVICES, NEC [3829] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1999 AVENUE OF THE STARS STREET 2: SUITE 2088 CITY: LOS ANGELES STATE: CA ZIP: 90067 BUSINESS PHONE: 424-208-8488 MAIL ADDRESS: STREET 1: 1999 AVENUE OF THE STARS STREET 2: SUITE 2088 CITY: LOS ANGELES STATE: CA ZIP: 90067 FORMER COMPANY: FORMER CONFORMED NAME: Sandbridge Acquisition Corp DATE OF NAME CHANGE: 20200702 CORRESP 1 filename1.htm Document

Owlet, Inc.
3300 North Ashton Boulevard, Suite 300
Lehi, Utah 84043
May 11, 2023
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. 333-271459
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. 333-271459) (the “Registration Statement”) of Owlet, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:00 p.m. Eastern Time on May 15, 2023, 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.
Thank you for your assistance in this matter.
Very truly yours,
OWLET, INC.
By:     /s/ Albert Li    
Albert Li
Chief Legal Officer and Secretary
cc:    Kurt Workman, Owlet, Inc.
Kate Scolnick, Owlet, Inc.
Drew Capurro, Latham & Watkins LLP

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