[5] David Guetta previously collaborated with Sia on the singles "Titanium", "She Wolf (Falling to Pieces)", "Bang My Head", "Helium" and "Flames".

Guetta revealed he was in Miami during the COVID-19 pandemic when he texted Sia and asked if she wanted to "save the world with a happy record and go against the trend".

[7] The track was previewed on TikTok prior to release; Guetta added a statement, saying; "What I love is being in the studio and making music, especially here in Ibiza.

[11] Ben Kaye of Consequence of Sound described the song as "an uplifting '80s banger" with "a slapping '80s beat that's a few electronic note removed from Sing Street".

[10] The Official Charts Company also described "Let's Love" as a track with "glimmering synths and an uplifting tempo that juxtapose the trap, alternative, and emo-rap landscape of 2020 in music.