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