Correspondence 0001213900-23-004187 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)

LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Jan. 20, 2023 · CIK: 0001566826 · Accession: 0001213900-23-004187

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AI Filing Summary & Sentiment

File numbers found in text: 333-268688

Date

January 20, 2023

Author

Form

CORRESP

Company

LogicMark, Inc. (LGMK) (CIK 0001566826)

Letter

LogicMark, Inc.

2801 Diode Lane

Louisville, KY 40299

January 20, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trades & Services

100 F Street, NE

Washington D.C. 20549

RE: LogicMark, Inc.

File No. 333-268688

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 January 18, 2023, in which we requested the acceleration of the effective date of the above-referenced registration statement for Thursday, January 19, 2023 at 5:00 p.m. Eastern Time or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such registration statement be declared effective at such time and we hereby formally withdraw such request for acceleration of this effective date.

Sincerely,
LogicMark, Inc.

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CORRESP
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LogicMark, Inc.

2801 Diode Lane

Louisville, KY 40299

January 20, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trades & Services

100 F Street, NE

Washington D.C. 20549

    RE:
    LogicMark, Inc.

    File No. 333-268688

    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 January 18, 2023, in which we requested the acceleration of the effective date of the above-referenced registration statement
for Thursday, January 19, 2023 at 5:00 p.m. Eastern Time or as soon thereafter as practicable, in accordance with Rule 461 under the Securities
Act of 1933, as amended. We are no longer requesting that such registration statement be declared effective at such time and we hereby
formally withdraw such request for acceleration of this effective date.

Sincerely,

    LogicMark, Inc.

    By:
    /s/ Chia-Lin Simmons

    Chia-Lin Simmons

    Chief Executive Officer

    cc:
    Mark Archer, LogicMark, Inc.

    David E. Danovitch, Sullivan & Worcester LLP

    Michael DeDonato, Sullivan & Worcester LLP

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