Better Therapeutics, Inc.
548 Market St #49404
San Francisco, CA 94104
VIA EDGAR
December 22, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Juan Grana
| Re: | Better Therapeutics, Inc. |
Withdrawal of Acceleration Request for Registration Statement on Form S-1
File No. 333-276030
Mr. Grana:
Reference is made to our letter, filed as correspondence via EDGAR on December 21, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Friday, December 22, 2023, at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
If you have any questions regarding this request, please contact Shoaib Ghias of Goodwin Procter LLP at (415) 733-6150.
| Sincerely, |
| Better Therapeutics, Inc. |
| /s/ Leslie Miller |
| Leslie Miller |
| Principal Accounting Officer |
cc: Shoaib Ghias, Goodwin Procter LLP