Correspondence 0001013762-24-003415 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: July 31, 2024 · CIK: 0001566826 · Accession: 0001013762-24-003415
AI Filing Summary & Sentiment
File numbers found in text: 333-279133
Letter
Roth Capital Partners, LLC
888 San Clemente Drive, Suite 400
Newport Beach, CA 92660
July 31, 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 29, 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 31, 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.
Additionally, pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, the underwriter, hereby request that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced registration statement on Form S-1 (the “Registration Statement”) to become effective at 5:00 p.m., Eastern Time, on Thursday, August 1, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated July 26, 2024 to agents, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as underwriter, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
If you require any additional information with respect to this letter, please contact Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.
Securities and Exchange Commission
July 31, 2024
Page 2
Very truly yours,
ROTH CAPITAL PARTNERS, LLC
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Roth
Capital Partners, LLC
888 San
Clemente Drive, Suite 400
Newport
Beach, CA 92660
July 31, 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 29, 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 31, 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.
Additionally, pursuant to
Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, the underwriter,
hereby request that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced
registration statement on Form S-1 (the “Registration Statement”) to become effective at 5:00 p.m., Eastern Time, on Thursday,
August 1, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 under
the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated July 26, 2024 to agents, dealers,
institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as underwriter,
has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
If you require any additional
information with respect to this letter, please contact Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.
Securities and Exchange Commission
July 31, 2024
Page 2
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