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                               November 7, 2023

       Kevin Ryan
       Chief Financial Officer
       Better Home & Finance Holding Company
       175 Greenwich Street, 57th Floor
       New York, NY 10007

                                                        Re: Better Home &
Finance Holding Company
                                                            Registration
Statement on Form S-1
                                                            Filed October 12,
2023
                                                            File No. 333-274947

       Dear Kevin Ryan:

              We have conducted a limited review of your registration statement
and have the
       following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Registration Statement on Form S-1

       General

   1.                                                   Revise your prospectus
to disclose the price that each selling securityholder paid for the
                                                        securities being
registered for resale. Highlight any differences in the current trading
                                                        price, the prices that
the Sponsor, private placement investors, PIPE investors, and other
                                                        selling securityholders
acquired their shares and warrants, and the price that the public
                                                        securityholders
acquired their shares and warrants. Disclose that while the Sponsor,
                                                        private placement
investors, PIPE investors, and other selling securityholders may
                                                        experience a positive
rate of return based on the current trading price, the public
                                                        securityholders may not
experience a similar rate of return on the securities they
                                                        purchased due to
differences in the purchase prices and the current trading price. Please
                                                        also disclose the
potential profit the selling securityholders will earn based on the current
                                                        trading price. Lastly,
please include appropriate risk factor disclosure.
 Kevin Ryan
FirstName LastNameKevin   RyanCompany
Better Home  & Finance Holding
Comapany 7,
November  NameBetter
             2023     Home & Finance Holding Company
November
Page 2    7, 2023 Page 2
FirstName LastName
2.       Please revise to update your disclosures throughout the filing and
address areas that
         appear to need updating or that present inconsistencies. For example,
we note that the last
         risk factor on page 68 is titled "following the Business Combination,
we expect to incur
         increased costs and become subject to additional regulations and
requirements as a result
         of becoming a public company."
Cover Page

3.       For each of the shares, warrants and shares underlying warrants being
registered for
         resale, disclose the price that the selling securityholders paid for
such securities.
4.       Disclose the exercise prices of the warrants compared to the market
price of the
         underlying securities. If the warrants are out the money, please
disclose the likelihood that
         warrant holders will not exercise their warrants. Provide similar
disclosure in the
         prospectus summary, risk factors, MD&A and use of proceeds section and
disclose that
         cash proceeds associated with the exercises of the warrants are
dependent on the stock
         price. As applicable, describe the impact on your liquidity and update
the discussion on
         the ability of your company to fund your operations on a prospective
basis with your
         current cash on hand.
Risk Factors, page 15

5.       Include an additional risk factor highlighting the negative pressure
potential sales of
         shares pursuant to this registration statement could have on the
public trading price of the
         Class A common stock. To illustrate this risk, disclose the purchase
price of the securities
         being registered for resale and the percentage that these shares
currently represent of the
         total number of shares outstanding. Also disclose that even though the
current trading
         price is significantly below the SPAC IPO price, the private investors
have an incentive to
         sell because they will still profit on sales because of the lower
price that they purchased
         their shares than the public investors.
Nasdaq may delist our securities from trading on its exchange, page 65

6.       Please update this risk factor to disclose that you have received a
notice from the staff of
         the Listing Qualifications Department of the Nasdaq Stock Market
regarding non-
         compliance with Nasdaq Listing Rule 5450(a)(1), as you disclosed in
your Form 8-K filed
         on October 12, 2023. Please revise your disclosures to address
potential consequences of
         the Nasdaq notice and the length of time your stock has been trading
below $1.00. In
         addition, revise your summary section to briefly describe the Nasdaq
notice.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Company Overview, page 118

7.       Because it is unlikely that you will receive significant proceeds from
exercises of the
         warrants due to the disparity between the exercise price of the
warrants and the current
         trading price of the Class A common stock, expand your discussion of
capital resources to
 Kevin Ryan
Better Home & Finance Holding Company
November 7, 2023
Page 3
       address any changes in the company   s liquidity position since the
business combination.
       Because based on your disclosure on page 98 it appears that you are
likely to have to seek
       additional capital, discuss the effect of this offering on the company
s ability to raise
       additional capital.
8.     Please expand your discussion here to reflect the fact that this
offering involves the
       potential sale of a substantial portion of shares for resale and discuss
how such sales could
       impact the market price of the company   s common stock. Your discussion
should
       highlight the fact that selling shareholders will be able to sell all of
their shares for so long
       as the registration statement of which this prospectus forms a part is
available for use.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Madeleine Joy Mateo at 202-551-3465 or Tonya Aldave at
202-551-3601
with any questions.



                                                                Sincerely,
FirstName LastNameKevin Ryan
                                                  Division of Corporation
Finance
Comapany NameBetter Home & Finance Holding Company
                                                  Office of Finance
November 7, 2023 Page 3
cc:       Jared M. Fishman, Esq.
FirstName LastName