Owlet, Inc.

3300 North Ashton Boulevard, Suite 300

Lehi, Utah 84043

May 20, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Abby Adams

Re:	Owlet, Inc.
	Registration Statement on Form S-3
	File No. 333-279375

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. 333-279375) (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 May 22, 2024, 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