# EDGAR Filing Document

**Accession Number:** 0001828672
**File Stem:** 0001828672-23-000017
**Filing Date:** 2023-2
**Character Count:** 2404
**Document Hash:** f5ac2cea734c6eb9e10f2bbb947e22c3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001828672-23-000017.hdr.sgml**: 20230308

**ACCESSION NUMBER**: 0001828672-23-000017

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230203

**FILER**: 

**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:** CORRESP

**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

**Boxed, Inc.<br>61 Broadway, Floor 30**

**New York, New York 10006**

February 3, 2023

***VIA EDGAR AND E-MAIL***

United States Securities and Exchange Commission<br>Division of Corporation Finance<br>100 F Street, N.E.<br>Washington, D.C. 20549-6010

Attention: &nbsp;&nbsp;&nbsp;&nbsp;Kate Beukenkamp

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

**Re:&nbsp;&nbsp;&nbsp;&nbsp;Boxed, Inc. Registration Statement on Form S-3 (Registration No. 333-269486)**

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-269486) (the "***Registration Statement***") of Boxed, Inc. (the "***Company***"). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on February 7, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008.

Thank you for your assistance in this matter.

Very truly yours,

**Boxed, Inc.**

By: <u>/s/ Jung Choi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>

Jung Choi

General Counsel

CC: &nbsp;&nbsp;&nbsp;&nbsp;Kevin Dell, Boxed, Inc.

&nbsp;&nbsp;&nbsp;&nbsp; Drew Capurro, Latham & Watkins LLP

\|US-DOCS\138938956.2\|\|