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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