United States securities and exchange commission logo





                       September 22, 2020

       Marco Alfonsi
       Chief Executive Officer
       Can B Corp
       960 South Broadway, Suite 120
       Hicksville, NY 11801

                                                        Re: Can B Corp
                                                            Offering Statement
on Form 1-A
                                                            Post-qualification
Amendment No. 1
                                                            Filed September 11,
2020
                                                            File No. 024-11233

       Dear Mr. Alfonsi:

                                                        We have reviewed your
amendment and do not have any comments.

               We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
       FINRA advise us that it has no objections to the compensation
arrangements prior to
       qualification.

               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 Cara Wirth at (202) 551-7127 or Erin Jaskot at
(202) 551-3442 with
       any questions.




                       Sincerely,


                       Division of Corporation Finance

                       Office of Trade & Services
       cc:                                              Arden Anderson