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 |