# EDGAR Filing Document

**Accession Number:** 0001828672
**File Stem:** 0000000000-23-001127
**Filing Date:** 2023-2
**Character Count:** 3286
**Document Hash:** 6f4d5457f97fb1bd6bf981f003d71c5d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001127.hdr.sgml**: 20230308

**ACCESSION NUMBER**: 0000000000-23-001127

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230203

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Boxed, Inc.
- **CENTRAL INDEX KEY:** 0001828672
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
- **IRS NUMBER:** 853316188
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 61 BROADWAY
- **STREET 2:** FLOOR 30
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10006
- **BUSINESS PHONE:** (646) 586-5599

**MAIL ADDRESS:**
- **STREET 1:** 61 BROADWAY
- **STREET 2:** FLOOR 30
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10006

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Seven Oaks Acquisition Corp.
- **DATE OF NAME CHANGE:** 20201015

## Text-Extract

```

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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

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