January 31, 2025

Dale W. Strang
Chief Executive Officer
Boxlight Corp
2750 Premiere Parkway, Suite 900
Duluth, Georgia 30097

       Re: Boxlight Corp
           Registration Statement on Form S-3
           Filed January 24, 2025
           File No. 333-284493
Dear Dale W. Strang:

       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 Kate Beukenkamp at 202-551-3861 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   David M. Eaton