# EDGAR Filing Document

**Accession Number:** 0001816708
**File Stem:** 0001628280-26-016452
**Filing Date:** 2026-3
**Character Count:** 2444
**Document Hash:** d2b94658cc93cad4a4a4db4ad8bbfde5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-26-016452.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0001628280-26-016452

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260310

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Owlet, Inc.
- **CENTRAL INDEX KEY:** 0001816708
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEASURING & CONTROLLING DEVICES, NEC [3829]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2940 WEST MAPLE LOOP DRIVE
- **STREET 2:** SUITE 203
- **CITY:** LEHI
- **STATE:** UT
- **ZIP:** 84048
- **BUSINESS PHONE:** 8443345330

**MAIL ADDRESS:**
- **STREET 1:** 2940 WEST MAPLE LOOP DRIVE
- **STREET 2:** SUITE 203
- **CITY:** LEHI
- **STATE:** UT
- **ZIP:** 84048

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Sandbridge Acquisition Corp
- **DATE OF NAME CHANGE:** 20200702

**Owlet, Inc.**

**2940 West Maple Loop Drive, Suite 203**

**Lehi, Utah 84048**

March 10, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Re:&nbsp;&nbsp;&nbsp;&nbsp; **Owlet, Inc.**

Registration Statement on Form S-3

File No. 333-294158

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. 333-294158) (the "Registration Statement") of Owlet, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on March 12, 2026, 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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **OWLET, INC.** | **OWLET, INC.** |
| By: | /s/ Kirsten O'Donnell |
|  | Kirsten O'Donnell |
|  | General Counsel |

---

cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jonathan Harris, Owlet, Inc.

Amanda Twede Crawford, Owlet, Inc.

Drew Capurro, Latham & Watkins LLP

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