United States securities and exchange commission logo October 21, 2021 David Ludvigson Chief Executive Officer Boston Therapeutics, Inc. 5900 Hollis Street Emeryville, CA 95608 Re: Boston Therapeutics, Inc. Registration Statement on Form S-1 Filed October 15, 2021 File No. 333-260298 Dear Mr. Ludvigson: 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 Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Stephen Cohen, Esq.