Boxlight Corp — Regulatory Filings 2015

Nov 17, 2015

CORRESP 1 filename1.htm

BOXLIGHT CORPORATION

1045 PROGRESS CIRCLE

LAWRENCEVILLE, GA 30043

November 17, 2015

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:
Registration
Statement on Form S-1
File No. 333-204811

Ladies and Gentlemen:

Boxlight Corporation (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated to 5:00 p.m. Eastern Time on Thursday, November 19, 2015, or as soon thereafter as practicable.

The Company hereby acknowledges that:

| ● | Should
the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority,
declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the
Registration Statement; |
| --- | --- |
| ● | The
action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration
Statement; and |
| ● | The
Company may not assert Staff comments and the declaration of effectiveness 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/ James Mark
Elliott |
| Name: | James Mark Elliott |
| Title: | Chief Executive
Officer |

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