United States securities and exchange commission logo
January 30, 2024
Carl Daikeler
Chief Executive Officer
Beachbody Company, Inc.
400 Continental Blvd, Suite 400
El Segundo, CA 90245
Re: Beachbody Company,
Inc.
Registration
Statement on Form S-1
Filed January 24,
2024
File No. 333-276681
Dear Carl Daikeler:
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 Brian
Fetterolf at 202-551-6613 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Brent T. Epstein