Boxed, Inc.
451 Broadway, Floor 2
New York, NY 10013
June 9, 2022
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Alyssa Wall
| Re: | Boxed, Inc. |
| Registration Statement on Form S-1 (File No. 333- 265331) |
To the addressee set forth above:
Reference is made to the request for acceleration filed by Boxed, Inc. as correspondence via EDGAR on June 6, 2022 with respect to its registration statement on Form S-1 (File No. 333-265331), as amended (the “Registration Statement”). The Company is no longer requesting that the Registration Statement be declared effective at this time and the Company hereby formally withdraws its request for acceleration of the effective date.
Please contact Drew Capurro of Latham & Watkins LLP at (714) 755-8008 with any questions you may have concerning this request.
Thank you for your assistance in this matter.
[Signature page follows]
| Sincerely, | |||
| Boxed, Inc. | |||
| By: | /s/ Mark Zimowski | ||
| Name: | Mark Zimowski | ||
| Title: | Chief Financial Officer | ||
| cc: | Chieh Huang, Boxed, Inc. | |
| Jung Choi, Boxed, Inc. | ||
| Drew Capurro, Latham & Watkins LLP | ||
| B. Shayne Kennedy, Latham & Watkins LLP |
