Correspondence 0001013762-24-000143 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)

LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: July 11, 2024 · CIK: 0001566826 · Accession: 0001013762-24-000143

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AI Filing Summary & Sentiment

File numbers found in text: 333-279133

Date

July 11, 2024

Author

CAPITAL PARTNERS, LLC

Form

CORRESP

Company

LogicMark, Inc. (LGMK) (CIK 0001566826)

Letter

Roth Capital Partners, LLC

San Clemente Drive, Suite 400

Newport Beach, CA 92660

July 11, 2024

VIA EDGAR CORRESPONDENCE

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

F Street, N.E. Washington, D.C. 20549

Re: LogicMark, Inc.

Registration Statement on Form S-1, as amended

File No. 333-279133

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on July 10, 2024, in which we, as placement agent for LogicMark, Inc.’s (the “Company’s”) proposed public offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement for July 11, 2024 at 5:00 p.m., Eastern Time. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

If you require any additional information with respect to this letter, please contact Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.

Very
truly yours,
ROTH
CAPITAL PARTNERS, LLC

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CORRESP
1
filename1.htm

Roth
Capital Partners, LLC

888
San Clemente Drive, Suite 400

Newport
Beach, CA 92660

July
11, 2024

VIA
EDGAR CORRESPONDENCE

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.

    Registration Statement on Form S-1, as amended

    File No. 333-279133

Ladies
and Gentlemen:

Reference
is made to our letter, filed as correspondence via EDGAR on July 10, 2024, in which we, as placement agent for LogicMark, Inc.’s
(the “Company’s”) proposed public offering, joined the Company’s request for acceleration of the effective date
of the above-referenced Registration Statement for July 11, 2024 at 5:00 p.m., Eastern Time. The Company is no longer requesting that
such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective
date.

If
you require any additional information with respect to this letter, please contact Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.

    Very
    truly yours,

    ROTH
    CAPITAL PARTNERS, LLC

    By:
    /s/
    Aaron M. Gurewitz

    Aaron
    M. Gurewitz

    Head
    of Equity Capital Markets

cc: M.
                                            Ali Panjwani, Esq.

  Pryor
                                            Cashman LLP

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