TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 3, 2021 Kevin Appelbaum Chief Executive Officer Better Therapeutics, Inc. 548 Market Street, #49404 San Francisco, CA 94104 Re: Better Therapeutics, Inc. Registration Statement on Form S-1 Filed November 29, 2021 File No. 333-261383 Dear Mr. Appelbaum: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Dillon Hagius at 202-551-7967 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Arthur R. McGivern