United States securities and exchange commission logo




                                                                                
                           April 9, 2024

       Guillaume Lefevre
       Interim Chief Executive Officer
       Presto Automation Inc.
       985 Industrial Road
       San Carlos, CA 94070

                                                        Re: Presto Automation 
Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed April 5, 2024
                                                            File No. 333-278514

       Dear Guillaume Lefevre:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

              Please refer to Rule 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 Jeff 
Kauten at 202-551-3447 with any questions.



                                                                                
                           Sincerely,

                                                                                
                           Division of Corporation Finance
                                                                                
                           Office of Technology
       cc:                                              Will Burns