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                            August 19, 2021

       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. 2
                                                            Filed August 9,
2021
                                                            File No. 024-11233

       Dear Mr. Alfonsi:

              We have reviewed your amendment and have the following comments.
In some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response. After reviewing any amendment to your offering statement and
the information you
       provide in response to these comments, we may have additional comments.

       Post-qualification Amendment No. 2 to Offering Statement on Form 1-A
Filed August 9, 2021

       Exhibits

   1.                                                   We note that you
dismissed your prior accounting firm, BMKR, LLP, as of June 29,
                                                        2021. Please file the
former accountant's letter regarding the change in certifying
                                                        accountant as an
exhibit. Refer to Part III, Item 17 (9) of Form 1-A.
       General

   2.                                                   Please tell us what
consideration you gave to updating your Form 1-A to include (i)
                                                        information regarding
your change in accountant; (ii) information presented in your Form
                                                        8-K, filed August 17,
2021; and (iii) interim financial statements and other relevant
                                                        information from your
Form 10-Q for the quarter ended June 30, 2021, filed August 16,
                                                        2021. Refer to Rule
252(a) of Regulation A, which requires that your Form 1-A include
 Marco Alfonsi
Can B Corp
August 19, 2021
Page 2
       all of the content required by Form 1-A and "any other material
information necessary to
       make the required statements, in light of the circumstances under which
they are made,
       not misleading." See also Conditional Small Issues Exemption Under the
Securities Act
       of 1933 (Regulation A), Release No. 33   10591 (Dec. 19, 2018) [84 FR 21
(Jan. 31,
       2019)], at 522.
        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 Charlie Guidry at (202)
551-3621 with
any questions.



                                                             Sincerely,
FirstName LastNameMarco Alfonsi
                                                             Division of
Corporation Finance
Comapany NameCan B Corp
                                                             Office of Trade &
Services
August 19, 2021 Page 2
cc:       Arden Anderson
FirstName LastName