TEXT-EXTRACT 2 filename2.txt April 10, 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 April 7, 2025 File No. 333-286421 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 Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: David Eaton