0001104659-22-059376.txt : 20220613 0001104659-22-059376.hdr.sgml : 20220613 20220512150056 ACCESSION NUMBER: 0001104659-22-059376 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boxlight Corp CENTRAL INDEX KEY: 0001624512 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2750 PREMIER PARKWAY, STREET 2: SUITE 900 CITY: DULUTH STATE: GA ZIP: 30097 BUSINESS PHONE: 676-367-0809 MAIL ADDRESS: STREET 1: 2750 PREMIER PARKWAY, STREET 2: SUITE 900 CITY: DULUTH STATE: GA ZIP: 30097 FORMER COMPANY: FORMER CONFORMED NAME: Logical Choice Corp DATE OF NAME CHANGE: 20141106 CORRESP 1 filename1.htm

BOXLIGHT CORPORATION

1045 PROGRESS CIRCLE

LAWRENCEVILLE, GA 30043

May 12, 2022

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

	Re:	Boxlight Corporation
		Registration Statement on Form S-3
		File No. 333-264809

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Boxlight Corporation (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-264809) (the “Registration Statement”) so that it may become effective at 4:00 p.m. Eastern Daylight Time on May 12, 2022, or as soon thereafter as reasonably practical.

The Registrant hereby acknowledges that:

(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

(iii) the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Very truly yours,

	BOXLIGHT CORPORATION

	By:	/s/ Michael R. Pope
	Name:	Michael R. Pope
	Title:	Chief Executive Officer