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CORRESP Filing

Boxlight Corp
Date: April 23, 2025 · CIK: 0001624512 · Accession: 0001104659-25-038054

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File numbers found in text: 333-286421

Date
April 23, 2025
Author
/s/ Gregory S. Wiggins
Form
CORRESP
Company
Boxlight Corp

Letter

Boxlight Corporation

2750 Premiere Parkway, Suite 900

Duluth, Georgia 30097

April 23, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re:

Boxlight Corporation

Registration Statement on Form S-3

Request for Acceleration of Effectiveness

File No. 333-286421

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C, Boxlight Corporation (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3, be accelerated to Thursday, April 24, 2025, at 4:00 p.m., Eastern time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Securities Act of 1933.

The Company requests that we be notified of such effectiveness by a telephone call to David M. Eaton of Kilpatrick Townsend & Stockton LLP at (404) 786-5540 and that such effectiveness also be confirmed in writing.

Very truly yours,
/s/ Gregory S. Wiggins

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CORRESP
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 filename1.htm

 Boxlight Corporation

 2750 Premiere Parkway, Suite 900

 Duluth, Georgia 30097

 April 23, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

 Washington, DC 20549

 Re:

 Boxlight Corporation

 Registration Statement on Form S-3

 Request for Acceleration of Effectiveness

 File No. 333-286421

 Ladies and Gentlemen:

 Pursuant to Rule 461 of Regulation
C, Boxlight Corporation (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement
on Form S-3, be accelerated to Thursday, April 24, 2025, at 4:00 p.m., Eastern time, or as soon thereafter as practicable. In making this
acceleration request, the Company acknowledges that it is aware of its responsibilities under the Securities Act of 1933.

 The Company requests that
we be notified of such effectiveness by a telephone call to David M. Eaton of Kilpatrick Townsend & Stockton LLP at (404) 786-5540
and that such effectiveness also be confirmed in writing.

 Very truly yours,

 /s/ Gregory S. Wiggins

 Gregory S. Wiggins

 Chief Financial Officer

 cc:
 David M. Eaton, Kilpatrick Townsend & Stockton LLP