Boxed, Inc.
451 Broadway, Floor 2
New York, NY 10013
June 6, 2022
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Alyssa Wall
| Re: | Boxed, Inc. | |
| Registration Statement on Form S-1 (File No. 333- 265331) |
To the addressee set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-265331) (as amended, the “Registration Statement”) of Boxed, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:30 p.m., Eastern Time, on June 8, 2022, 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.
Thank you for your assistance in this matter.
[Signature page follows]
| Sincerely, | ||
| Boxed, Inc. | ||
| By: | /s/ Mark Zimowski | |
| Name: | Mark Zimowski | |
| Title: | Chief Financial Officer | |
| cc: | Chieh Huang, Boxed, Inc. | |
| Jung Choi, Boxed, Inc. | ||
| Drew Capurro, Latham & Watkins LLP | ||
| B. Shayne Kennedy, Latham & Watkins LLP |
[Signature Page to Acceleration Request]