Originating in psychology, $\textit{Theory of Mind}$ (ToM) has attracted significant attention across multiple research communities, especially logic, economics, and robotics. Most psychological work does not aim at formalizing those central concepts, namely $\textit{goals}$, $\textit{intentions}$, and $\textit{beliefs}$, to automate a ToM-based computational process, which, by contrast, has been extensively studied by logicians. In this paper, we offer a different perspective by proposing a computational framework viewed through the lens of game theory. On the one hand, the framework prescribes how to make boudedly rational decisions while maintaining a theory of mind about others (and recursively, each of the others holding a theory of mind about the rest); on the other hand, it employs statistical techniques and approximate solutions to retain computability of the inherent computational problem.