Correspondence 0001213900-23-004189 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Jan. 20, 2023 · CIK: 0001566826 · Accession: 0001213900-23-004189
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File numbers found in text: 333-268688
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CORRESP
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MAXIM GROUP LLC
300 Park Avenue, 16th Floor
New York, New York 10022
January 20, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, NE
Washington, D.C. 20549
Re:
LogicMark, Inc.
Registration Statement on Form S-1, as amended
(Registration No. 333-268688)
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence
via EDGAR on January 18, 2023, in which the undersigned, as representative of the underwriters in connection with the above referenced
Registration Statement, joined in the Registrant’s request that the effective date of the above-referenced registration statement
be accelerated 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. The undersigned is no longer requesting that such registration statement be declared
effective at such time and hereby formally withdraws such request for acceleration of this effective date.
Very truly yours,
MAXIM GROUP LLC
By:
/s/ Clifford A. Teller
Name:
Clifford A. Teller
Title:
Co-President