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                            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