Boxed, Inc.
451 Broadway
New York, NY 10013
December 28, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Nicholas Lamparski
| Re: | Boxed, Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-261823 |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of Boxed, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on December 30, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008 or, in his absence, Eric Hanzich at (714) 755-8234.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| BOXED, Inc. | ||
| By: | /s/ Kevin Dell | |
| Kevin Dell | ||
| General Counsel and Secretary | ||
| cc: | Chieh Huang, Boxed, Inc. |
| Mark Zimowski, Boxed, Inc. | |
| Drew Capurro, Latham & Watkins LLP | |
| Eric Hanzich, Latham & Watkins LLP |