<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo





                             April 16, 2021

       Keith L. Horn
       Chief Executive Officer
       Forest Road Acquisition Corp.
       1177 Avenue of the Americas, 5th Floor
       New York, NY 10036

                                                        Re: Forest Road
Acquisition Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed March 31,
2021
                                                            File No. 333-253136

       Dear Mr. Horn:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our March
18, 2021 letter.

       Amendment No. 1 to Registration Statement on Form S-4

       Background of the Business Combination, page 112

   1.                                                   We note your revised
disclosure in response to our prior comment 11 and reissue our
                                                        comment in part. Please
provide a summary of the financial, business, and legal due
                                                        diligence questions
that arose during your diligence meetings and disclose the concerns
                                                        with respect to each
item. In this regard, we note you currently list only the general
                                                        categories of diligence
done but do not disclose any specific material inquiries.
   2.                                                   We reissue our prior
comment 13 in part. Please identify the name of the professional
                                                        advisor Forest Road
engaged on December 17, 2020 to conduct certain tax, accounting
                                                        and IT diligence
matters, and please clarify if and how the roles of Guggenheim Securities
                                                        and Greenhill differed
in acting as financial advisors to Forest Road. Please also tell us
 Keith L. Horn
Forest Road Acquisition Corp.
April 16, 2021
Page 2
         whether any reports and presentations mentioned in this section fall
within the purview of
         Item 4(b) of Form S-4, and if so, revise your disclosure to state as
much and provide the
         information required by Item 4(b) of Form S-4.
3.       We note your revised disclosure in response to our prior comment 12
that Forest Road did
         not change its view of the $2.9 billion enterprise valuation after
reviewing information
         regarding the December Sale and the assumed $1.5 billion valuation in
that transaction.
         Please discuss how and why Forest Road came to that conclusion.
4.       Please include a more detailed discussion of how Forest Road arrived
at the $2.9 billion
         enterprise valuation for the Target Companies. In this regard, we note
your disclosure that
         you considered multiple valuation methods, market multiples for
generally comparable
         companies, and "other information previously discussed with
Guggenheim." It also
         appears that the Board took into account the valuation "relative to
publicly listed
         companies and recent precedent transactions in the private market with
certain
         characteristics comparable to Beachbody." Please discuss the specific
valuation methods
         that were ultimately relied upon, any specific companies compared, and
the actual metrics
         for such comparison.
Certain Projected Financial Information, page 125

5.       We note that your response letter indicates Myx's financial
projections are included on
         pages 122 and 125, yet it does not appear such disclosure was
included. Please revise to
         include such projections or tell us why you do not believe it is
necessary to do so.
Certain Benefits of the Company   s Directors and Officers and Others in the
Business
Combination, page 126

6.       We note your revised disclosure in response to our prior comment 6 and
reissue our
         comment in part. Please include a discussion of Raine's interests in
the transaction arising
         from its role as Beachbody's financial advisor, given its position as
a stockholder of
         Beachbody and purchaser of Beachbody shares in the December Sale. We
also note you
         have included disclosure regarding certain benefits of Forest Road's
directors and officers
         and others in the business combination. Please include comparable
disclosure for the
         directors and officers of Beachbody and Myx. Refer to Item 18(a)(5)(i)
of Form S-4.
Business of Beachbody, page 191

7.     We note your revised disclosure in response to our prior comment 18 that
you use
       DAU/MAU and the number of streams to support your statement that you
have some of
       the most successful programs in the fitness industry. To put these
internal numbers in
FirstName LastNameKeith L. Horn
       context, please disclose what the industry standards are for each metric
and further clarify
Comapany   NameForest
       whether  "streams"Road   Acquisition
                           is calculated the Corp.
                                             same as Total Streams, which is
defined elsewhere in
       your
April 16,   filing.
          2021  Page 2
FirstName LastName
 Keith L. Horn
FirstName
Forest RoadLastNameKeith    L. Horn
              Acquisition Corp.
Comapany
April       NameForest Road Acquisition Corp.
       16, 2021
April 316, 2021 Page 3
Page
FirstName LastName
8.       We note your revised disclosure in response to our prior comment 20
that you believe that
         the pricing of the Myx products and subscriptions is less than its
significant competitors.
         Please revise to also include a comparison for the classes offered by
Beachbody.
Description of Securities, page 258

9.       You disclose in this section that the Class X Common Stock is not
entitled to dividends
         and that the Class A Common Stock has a liquidation preference over
the Class X, yet the
         proposed charter filed as Annex B-1 and the disclosure elsewhere in
your filing provide
         that the Class X Common Stock has the same economic rights as the
Class A Common
         Stock and that liquidating distributions will be distributed pro rata.
Please revise for
         consistency.
The Beachbody Company Group, LLC Consolidated Financial Statements
Consolidated Statements of Mezzanine Equity and Members' Equity, page F-26

10.      We have reviewed your response to comment 28 and the revisions to your
financial
         statements to correct the error. Please revise your 2019 financial
statements to label them
         as restated and provide the disclosures required by ASC 250-10-50-7.
1. Organization, Business and Summary of Accounting Policies
Segments, page F-38

11.      We are still reviewing your response to comment 29 and may have
additional comments.
       You may contact Blaise Rhodes at 202-551-3774 or Rufus Decker at
202-551-3769 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Taylor Beech at 202-551-4515 or Mara Ransom at 202-551-3264 with any
other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services
cc:      Tamar Donikyan
</TEXT>
</DOCUMENT>
