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                             May 23, 2024

       Russell Burke
       Chief Financial Officer
       Life360, Inc.
       1900 South Norfolk Street, Suite 310
       San Mateo, CA

                                                        Re: Life360, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2023
                                                            Form 8-K filed May
9, 2024
                                                            File No. 000-56424

       Dear Russell Burke:

              We have reviewed your May 9, 2024 response to our comment letter
and have the
       following comments.

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this letter, we may have
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in
our May 7, 2024 letter.

       Form 8-K filed May 9, 2024

       Exhibit 99.1, Media release of the Registrant dated May 9, 2024 (U.S.
Time)

   1.                                                   We note your response
to prior comment 4. As noted in Question 104.05 of Non-GAAP
                                                        Financial Measures
Compliance & Disclosure Interpretations, revenue amounts adjusted
                                                        in any manner are
considered non-GAAP financial measures. The bundled offerings
                                                        adjustment reverses the
allocation of hardware revenue that is required to be recognized at
                                                        a point in time under
ASC 606. This adjustment appears to have the effect of changing the
                                                        measurement and the
pattern of revenue recognition, which is inconsistent with the
                                                        guidance in Question
100.04 of Non-GAAP Financial Measures Compliance & Disclosure
                                                        Interpretations. Please
remove this adjustment from all non-GAAP measures in future
                                                        filings.
   2.                                                   We note the revised
explanation of usefulness of each of the non-GAAP measures within
                                                           Supplementary and
Non-GAAP Financial Information    in response to prior comment 4.
                                                        You indicate that
non-GAAP cost of revenue and non-GAAP operating expenses are
 Russell Burke
Life360, Inc.
May 23, 2024
Page 2
      adjusted for non-recurring, non-cash expenses. However, we note that
certain of these
      adjustments are recurring. Please explain how you considered Item
10(e)(1)(ii) of
      Regulation S-K and the guidance in Question 102.03 of Non-GAAP Financial
Measures
      Compliance & Disclosure Interpretations.
       Please contact Melissa Walsh at 202-551-3224 or Stephen Krikorian at
202-551-3488 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Aliya Ishmukhamedova at 202-551-7519 or Matthew Derby at 202-551-3334
with any
other questions.



                                                          Sincerely,
FirstName LastNameRussell Burke
                                                          Division of
Corporation Finance
Comapany NameLife360, Inc.
                                                          Office of Technology
May 23, 2024 Page 2
cc:       Natalie Karam
FirstName LastName