0001193125-21-284243.txt : 20211028 0001193125-21-284243.hdr.sgml : 20211028 20210927164930 ACCESSION NUMBER: 0001193125-21-284243 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SmartRent, Inc. CENTRAL INDEX KEY: 0001837014 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18835 N. THOMPSON PEAK PARKWAY STREET 2: SUITE 300 CITY: SCOTTSDALE STATE: AZ ZIP: 85255 BUSINESS PHONE: 844.479.1555 MAIL ADDRESS: STREET 1: 18835 N. THOMPSON PEAK PARKWAY STREET 2: SUITE 300 CITY: SCOTTSDALE STATE: AZ ZIP: 85255 FORMER COMPANY: FORMER CONFORMED NAME: Fifth Wall Acquisition Corp. I DATE OF NAME CHANGE: 20201217 CORRESP 1 filename1.htm Acceleration Letter

September 27, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Judiciary Plaza

Washington, D.C. 20549

 

Attn:

Anna Abramson, Staff Attorney

Jan Woo, Legal Branch Chief

 

Re:

SmartRent, Inc.

Registration Statement on Form S-1

File No. 333-259749

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, SmartRent, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Wednesday, September 29, 2021, or as soon thereafter as practicable or at such later time as the Company may orally request via telephone call to the staff of the Commission.

Thank you for your assistance. Should you have any questions, please contact David Lewis of DLA Piper LLP (US) at (480) 606-5126.

 

Very truly yours,
SMARTRENT, INC.
By:  

/s/ Jonathan Wolter

Jonathan Wolter
Chief Financial Officer

 

cc:

David Lewis, Esq.

Kevin Criddle, Esq.