SEC Comment Letter 0000000000-24-005408 to LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: May 13, 2024 · CIK: 0001566826 · Accession: 0000000000-24-005408
AI Filing Summary & Sentiment
File numbers found in text: 333-279133
Letter
United States securities and exchange commission logo May 13, 2024 Chia-Lin Simmons Chief Executive Officer LogicMark, Inc. 2801 Diode Lane Louisville, KY 40299 Re:LogicMark, Inc. Registration Statement on Form S-1 Filed May 6, 2024 File No. 333-279133 Dear Chia-Lin Simmons: 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Michael DeDonato, Esq.
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United States securities and exchange commission logo
May 13, 2024
Chia-Lin Simmons
Chief Executive Officer
LogicMark, Inc.
2801 Diode Lane
Louisville, KY 40299
Re:LogicMark, Inc.
Registration Statement on Form S-1
Filed May 6, 2024
File No. 333-279133
Dear Chia-Lin Simmons:
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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Michael DeDonato, Esq.