United States securities and exchange commission logo February 3, 2022 Arturo Rodriguez Chief Financial Officer Aterian, Inc. 37 East 18th Street, 7th Floor New York, New York 10003 Re: Aterian, Inc. Form 10-K for the Fiscal Year Ended December 31, 2020 Filed March 16, 2021 File No. 001-38937 Dear Mr. Rodriguez: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Manufacturing