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                          July 13, 2021

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

                                                        Re: Can B Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed June 30, 2021
                                                            File No. 333-257552

       Dear Mr. Alfonsi:

              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 Nicholas
Lamparski at 202-551-4695 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Arden Anderson