Correspondence 0001493152-26-036379 from BOXABL Inc. (BXBL) (CIK 0001906364) (FGMC)
BOXABL Inc. (BXBL) (CIK 0001906364)
Date: Aug. 6, 2026 · CIK: 0001906364 · Accession: 0001493152-26-036379
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File numbers found in text: 333-297729
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CORRESP 1 filename1.htm August 6, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Pam Howell Re: BOXABL Inc. Registration Statement on Form S-3 File No. 333-297729 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, BOXABL Inc. hereby requests that the above-referenced Registration Statement on Form S-3 become effective on Monday, August 10, 2026, at 5:00 p.m., Eastern Time, or as soon as practicable thereafter. The registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3. If you have any questions regarding the foregoing, please contact Michael J. Blankenship of Winston Taylor LLP, counsel to BOXABL Inc., at (713) 651-2678. Please notify Mr. Blankenship when this request for acceleration of effectiveness has been granted. Sincerely, /s/ Galiano Tiramani Galiano Tiramani Co-Chief Executive Officer cc: Michael J. Blankenship, Winston Taylor LLP