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<url><loc>https://stock.noler.com/us/stock/owlt/noncash-or-part-noncash-acquisition-intangible-assets-acquired</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/number-of-operating-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/number-of-reportable-segments</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-cash-flow</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-expenses</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-liability-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-liability-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-payments</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-payments-due</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-payments-due-2</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-payments-due-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-payments-due-in-three-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-payments-due-in-two-years</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-payments-due-next-twelve-months</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-payments-due-year-three</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-payments-due-year-two</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-right-of-use-asset-amortization-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-lease-weighted-average-discount-rate-percent</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-loss-carryforwards</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/operating-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/options-activity</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/other-accrued-liabilities-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/other-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/other-current-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/other-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/other-noncash-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/other-noncurrent-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/other-nonoperating-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/other-nonoperating-income-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/other-prepaid-expense-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/outstanding-bonds</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/paid-in-capital-shares-issued-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/paid-in-capital-stock-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/paid-in-capital-warrant-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/patents-active</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/payments-of-debt-extinguishment-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/payments-of-debt-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/payments-of-financing-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/payments-of-stock-issuance-costs</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/payments-to-acquire-intangible-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/payments-to-develop-software</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/pb-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/pe-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/pre-tax-margin</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/preferred-shares-facts</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/preferred-stock-accretion-of-redemption-discount</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/preferred-stock-convertible-conversion-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/preferred-stock-dividends-and-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/preferred-stock-par-or-stated-value-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/preferred-stock-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/preferred-stock-shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/preferred-stock-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/preferred-stock-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/prepaid-expense-and-other-assets-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/prepaid-expense-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/prepaid-insurance</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/pretax-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/previous-etf-holding-it</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/price-fcf-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-issuance-initial-public-offering</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-issuance-of-convertible-preferred-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-issuance-of-preferred-stock-and-preference-stock</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-issuance-of-preferred-stock-preference-stock-and-warrants</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-issuance-of-private-placement</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-payments-for-other-financing-activities</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-related-party-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-short-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-stock-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-stock-plans</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/proceeds-from-warrant-exercises</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/product-warranty-accrual-classified-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/profit-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/property-plant-and-equipment-and-finance-lease-right-of-use-asset-after-accumulated-depreciation-and-amortization</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/property-plant-and-equipment-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/property-plant-equipment</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/provision-for-doubtful-accounts</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/ps-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/public-float</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/quick-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/reclassifications-of-temporary-to-permanent-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/related-party-transaction-amounts-of-transaction</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/repayments-of-lines-of-credit</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/repayments-of-related-party-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/repayments-of-short-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/research-and-development</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/restricted-cash-and-cash-equivalents-at-carrying-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/restricted-cash-and-cash-equivalents-noncurrent</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/restricted-cash-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/restructuring-charges</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/retained-earnings</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/return-on-tangible-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/revenue</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/revenue-breakdown</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/right-of-use-asset-obtained-in-exchange-for-operating-lease-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/roa</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/roe</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/roi</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sale-of-stock-consideration-received-on-transaction</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sale-of-stock-price-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sales-and-excise-tax-payable-current</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/scorecard</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sec-comment-letters-upload</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sec-enforcement-actions</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sec-filings-10-q</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sec-filings-25-nse</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sec-filings-8-k</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sec-filings-px14a6g</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sec-filings-s-4</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/secondary-offerings</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/selling-and-marketing-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/shareholders-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/short-sale-volume</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/standard-product-warranty-accrual</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-award-number-of-shares-available-for-grant</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-award-options-exercises-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-award-options-expirations-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-award-options-forfeitures-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-award-options-grants-in-period-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-award-plan-modification-incremental-compensation-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-award-plan-modification-number-of-employees-affected</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-award-rsu-vested-in-period-total-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-based-compensation</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-compensation-allocation-of-recognized-period-costs-capitalized-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-compensation-unrecognized-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-compensation-unrecognized-cost-stock-options</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-issued-new-shares-sold</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-issued-shares-issued-for-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-issued-shares-issued-shares-conversion-of-convertible-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-issued-shares-issued-value-conversion-of-convertible-securities</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-issued-shares-issued-value-espp</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-issued-shares-issued-value-issued-for-services</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-issued-shares-issued-value-restricted-stock-award-net-of-forfeitures</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-issued-shares-issued-value-stock-options-exercised</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-exercises-in-period-total-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-expirations-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-forfeitures-in-period</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-grants-in-period-grant-date-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-grants-in-period-gross</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-outstanding-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-vested-and-expected-to-vest-exercisable-aggregate-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-vested-and-expected-to-vest-exercisable-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-vested-and-expected-to-vest-exercisable-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-vested-and-expected-to-vest-outstanding-aggregate-intrinsic-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-vested-and-expected-to-vest-outstanding-average-exercise-price</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-vested-and-expected-to-vest-outstanding-number</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-vested-in-period-fair-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-options-vested-number-of-shares</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-redeemed-or-called-value</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-split-ratio</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/stock-splits</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/sublease-income</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/subsidiaries</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/tax-rate-reconciliation-at-federal-statutory-income-tax-rate</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/tax-rate-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/tax-rate-reconciliation-nondeductible-expense-share-based-compensation-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/tax-rate-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/tax-reconciliation-change-in-deferred-tax-assets-valuation-allowance</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/tax-reconciliation-nondeductible-expense-share-based-compensation-cost</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/tax-reconciliation-other-adjustments</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/tax-reconciliation-state-and-local-income-taxes</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/tax-withholding-on-stock-awards</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/temporary-equity-accretion-to-redemption-value-adjustment</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/temporary-equity-carrying-amount-attributable-to-parent</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/temporary-equity-dividends-adjustment</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/temporary-equity-liquidation-preference</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/temporary-equity-redemption-price-per-share</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/temporary-equity-shares-authorized</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/temporary-equity-shares-issued</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/temporary-equity-shares-issued-value-new-issues</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/temporary-equity-shares-outstanding</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/total-assets</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/total-contract-liability</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/total-liabilities</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/total-liabilities-and-equity</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/total-long-term-debt</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/total-shareholder-rtn-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/ttl-fee-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/ttl-offering-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/ttl-offset-amt</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/unamortized-debt-issuance-expense</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/undistributed-earnings-loss-allocated-to-participating-securities-basic</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/unrecognized-tax-benefits</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/utb-income-tax-penalties-and-interest-accrued</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/valuation-allowance-deferred-tax-asset-change-in-amount</loc></url>
<url><loc>https://stock.noler.com/us/stock/owlt/weighted-average-number-of-share-outstanding-basic-and-diluted</loc></url>
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