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Correspondence 0001493152-23-018055 from Can B Corp (CANB) (CIK 0001509957) (NASC)

Can B Corp (CANB) (CIK 0001509957)
Date: May 18, 2023 · CIK: 0001509957 · Accession: 0001493152-23-018055

AI Filing Summary & Sentiment

File numbers found in text: 333-271908

Date
May 22, 2023
Author
Chief
Form
CORRESP
Company
Can B Corp (CANB) (CIK 0001509957)

Letter

Re: Can B Corp.

CAN B CORP.

sOUTH bROADWAY, suite 120

hICKSVILLE, new yORK 11801

May 18, 2023

Securities and Exchange Commission

Fifth Street, N.W.

Washington, D.C. 20549

Registration Statement on Form S-1

Registration No. 333-271908

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Can B Corp. (the “Company”) hereby requests that the effective date of the Registration Statement on Form S-1 referenced above be accelerated to 2:00 p.m. on Monday, May 22, 2023 or as soon thereafter as practicable.

Further, the Company hereby acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of the effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
CAN
B CORP.

Show Raw Text
CORRESP
1
filename1.htm

CAN
B CORP.

960
sOUTH bROADWAY, suite 120

hICKSVILLE,
new yORK 11801

May
18, 2023

Securities
and Exchange Commission

450
Fifth Street, N.W.

Washington,
D.C. 20549

  Re:
  Can B Corp.

  Registration Statement on Form S-1

  Registration No. 333-271908

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Can B Corp. (the “Company”)
hereby requests that the effective date of the Registration Statement on Form S-1 referenced above be accelerated to 2:00 p.m. on Monday,
May 22, 2023 or as soon thereafter as practicable.

Further,
the Company hereby acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(iii) the Company may not assert staff comments and the declaration of the effectiveness as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.

    Very
    truly yours,

    CAN
    B CORP.

    By:
    /s/
    Marco Alfonsi

    Marco
    Alfonsi

    Chief
    Executive Officer