SEC Comment Letter 0000000000-23-001127 to Boxed, Inc. (CIK 0001828672)
Boxed, Inc. (CIK 0001828672)
Date: Feb. 3, 2023 · CIK: 0001828672 · Accession: 0000000000-23-001127
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File numbers found in text: 333-269486
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United States securities and exchange commission logo
February 3, 2023
Chieh Huang
Chief Executive Officer
Boxed, Inc.
61 Broadway, Floor 30
New York, New York 10006
Re:Boxed, Inc.
Registration Statement on Form S-3
Filed January 31, 2023
File No. 333-269486
Dear Chieh Huang:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Drew Capurro