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SEC Company Response from Boxlight Corp (BOXL) (CIK 0001624512) (BOXL) — May 12, 2022

Boxlight Corp (BOXL) (CIK 0001624512)
Date: May 12, 2022 · CIK: 0001624512 · Accession: 0001104659-22-059376

AI Filing Summary & Sentiment

File numbers found in text: 333-264809

Date
May 12, 2022
Author
BOXLIGHT CORPORATION
Form
CORRESP
Company
Boxlight Corp (BOXL) (CIK 0001624512)

Letter

Re: Boxlight Corporation

BOXLIGHT CORPORATION

1045 PROGRESS CIRCLE

LAWRENCEVILLE, GA 30043

May 12, 2022

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Registration Statement on Form S-3

File No. 333-264809

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Boxlight Corporation (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-264809) (the “Registration Statement”) so that it may become effective at 4:00 p.m. Eastern Daylight Time on May 12, 2022, or as soon thereafter as reasonably practical.

The Registrant hereby acknowledges that:

(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

(iii) the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement 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,
BOXLIGHT CORPORATION

Show Raw Text
CORRESP
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filename1.htm

BOXLIGHT CORPORATION

1045 PROGRESS CIRCLE

LAWRENCEVILLE, GA 30043

May 12, 2022

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

    Re:
    Boxlight Corporation

    Registration Statement on Form S-3

    File No. 333-264809

Ladies and Gentlemen:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Boxlight Corporation (the “Registrant”) hereby requests
acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-264809) (the “Registration Statement”)
so that it may become effective at 4:00 p.m. Eastern Daylight Time on May 12, 2022, or as soon thereafter as reasonably practical.

The
Registrant hereby acknowledges that:

(i) should
the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the
Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(ii) the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does
not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and

(iii) the
Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement 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,

    BOXLIGHT CORPORATION

    By:
    /s/ Michael R. Pope

    Name:
     Michael R. Pope

    Title:
     Chief Executive Officer