Correspondence 0001013762-24-000142 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)

LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: July 11, 2024 · CIK: 0001566826 · Accession: 0001013762-24-000142

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File numbers found in text: 333-279133

Date

July 11, 2024

Author

Form

CORRESP

Company

LogicMark, Inc. (LGMK) (CIK 0001566826)

Letter

Re: LogicMark, Inc.

July 11, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

File No. 333-279133

Registration Statement on Form S-1, as amended

Withdrawal of Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on July 10, 2024, in which we requested the acceleration of the effective date of the above-referenced registration statement on Form S-1, as amended (the “Registration Statement”), for July 11, 2024, at 5:00 p.m. Eastern Time, or as soon as thereafter possible in accordance with Rule 461 under the Securities Act of 1933, as amended.

We are no longer requesting that the Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Please direct any questions or comments concerning this request to Sullivan & Worcester LLP, counsel to LogicMark, Inc., by calling David Danovitch at (212) 660-3060, or in his absence, Michael DeDonato at (212) 660-3038.

Sincerely,
LogicMark, Inc.

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CORRESP
1
filename1.htm

July 11, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    LogicMark, Inc.

File No. 333-279133

Registration Statement on Form S-1, as
amended

Withdrawal of Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence
via EDGAR on July 10, 2024, in which we requested the acceleration of the effective date of the above-referenced registration statement
on Form S-1, as amended (the “Registration Statement”), for July 11, 2024, at 5:00 p.m. Eastern Time, or as soon as
thereafter possible in accordance with Rule 461 under the Securities Act of 1933, as amended.

We are no longer requesting that the Registration
Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Please direct any questions or comments concerning
this request to Sullivan & Worcester LLP, counsel to LogicMark, Inc., by calling David Danovitch at (212) 660-3060, or in his absence,
Michael DeDonato at (212) 660-3038.

Sincerely,

    LogicMark, Inc.

    By:
    /s/ Mark Archer

    Mark Archer

    Chief Financial Officer

    cc:
    Chia-Lin Simmons, LogicMark, Inc.

    David E. Danovitch, Sullivan & Worcester LLP

    Michael DeDonato, Sullivan & Worcester LLP

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