SEC Comment Letter 0000000000-24-000123 to LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Jan. 4, 2024 · CIK: 0001566826 · Accession: 0000000000-24-000123
AI Filing Summary & Sentiment
File numbers found in text: 333-276263
Letter
United States securities and exchange commission logo January 4, 2024 Mark Archer Chief Financial Officer LogicMark, Inc. 2801 Diode Lane Louisville, KY 40299 Re:LogicMark, Inc. Registration Statement on Form S-3 Filed December 26, 2023 File No. 333-276263 Dear Mark Archer: 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Michael DeDonato
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United States securities and exchange commission logo
January 4, 2024
Mark Archer
Chief Financial Officer
LogicMark, Inc.
2801 Diode Lane
Louisville, KY 40299
Re:LogicMark, Inc.
Registration Statement on Form S-3
Filed December 26, 2023
File No. 333-276263
Dear Mark Archer:
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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Michael DeDonato