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                         February 3, 2023

       Chieh Huang
       Chief Executive Officer
       Boxed, Inc.
       61 Broadway, Floor 30
       New York, New York 10006

                                                        Re: Boxed, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed January 31,
2023
                                                            File No. 333-269486

       Dear Chieh Huang:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Kate
Beukenkamp at 202-551-3861 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Trade & Services
       cc:                                              Drew Capurro