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                          June 6, 2022

       Chieh Huang
       Chief Executive Officer
       Boxed, Inc.
       451 Broadway, Floor 2
       New York, NY 10013

                                                        Re: Boxed, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 31, 2022
                                                            File No. 333-265331

       Dear Mr. 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 Alyssa
Wall at 202-551-8106 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Drew Capurro