United States securities and exchange commission logo May 10, 2023 Krishna Gupta Interim CEO Presto Automation Inc. 985 Industrial Road San Carlos, CA 94070 Re: Presto Automation Inc. Registration Statement on Form S-1 Filed May 1, 2023 File No. 333-271551 Dear Krishna Gupta: 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 Mariam Mansaray, Staff Attorney, at (202) 551-5176 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Laura Katherine Mann