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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

Date
August 10, 2026
Author
/s/
Form
CORRESP
Company
BOXABL Inc. (BXBL) (CIK 0001906364)

Letter

Re: BOXABL Inc.

August 6, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attn: Pam Howell

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

Show Raw Text
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