United States securities and exchange commission logo
October 26, 2023
Xavier Casanova
Chief Executive Officer
Presto Automation Inc.
985 Industrial Road
San Carlos, CA 94070
Re: Presto Automation
Inc.
Registration
Statement on Form S-3
Filed October 20,
2023
File No. 333-275112
Dear Xavier Casanova:
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 Austin
Pattan at 202-551-6756 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Laura Katherine Mann