Owlet, Inc.

2940 West Maple Loop Drive, Suite 203

Lehi, Utah 84043

March 26, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Margaret Sawicki

Re:       Owlet, Inc.

Registration Statement on Form S-3

File No. 333-285718

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. 333-285718) (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 March 28, 2025, 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/ Kirsten O’Donnell
	Kristen O’Donnell
	General Counsel

cc:         Kurt Workman, Owlet, Inc.

Amanda Twede Crawford, Owlet, Inc.

Drew Capurro, Latham & Watkins LLP