0001493152-23-018055.txt : 20230621 0001493152-23-018055.hdr.sgml : 20230621 20230518110702 ACCESSION NUMBER: 0001493152-23-018055 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230518 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Can B Corp CENTRAL INDEX KEY: 0001509957 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122] IRS NUMBER: 203624118 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 960 SOUTH BROADWAY, SUITE 120 CITY: HICKSVILLE STATE: NY ZIP: 11801 BUSINESS PHONE: 516-205-4751 MAIL ADDRESS: STREET 1: 960 SOUTH BROADWAY, SUITE 120 CITY: HICKSVILLE STATE: NY ZIP: 11801 FORMER COMPANY: FORMER CONFORMED NAME: Canbiola, Inc. DATE OF NAME CHANGE: 20170515 FORMER COMPANY: FORMER CONFORMED NAME: Wrapmail, Inc. DATE OF NAME CHANGE: 20110110 CORRESP 1 filename1.htm

CAN B CORP.

960 sOUTH bROADWAY, suite 120

hICKSVILLE, new yORK 11801

May 18, 2023

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:	Can B Corp.
	Registration Statement on Form S-1
	Registration No. 333-271908

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Can B Corp. (the “Company”) hereby requests that the effective date of the Registration Statement on Form S-1 referenced above be accelerated to 2:00 p.m. on Monday, May 22, 2023 or as soon thereafter as practicable.

Further, the Company hereby acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of the 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,

		CAN B CORP.

	By:	/s/ Marco Alfonsi
		Marco Alfonsi
		Chief Executive Officer