Correspondence 0001213900-23-004191 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Jan. 20, 2023 · CIK: 0001566826 · Accession: 0001213900-23-004191
AI Filing Summary & Sentiment
File numbers found in text: 333-268688
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
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), LogicMark, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Monday, January 23, 2023, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable.
The Registrant understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed sale of the securities specified in the Registration Statement by the Registrant.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling David Danovitch at (212) 660-3060, or in his absence, Michael DeDonato at (212) 660-3038. We also respectfully request that copies of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to Mr. Danovitch via email at ddanovitch@sullivanlaw.com and to Mr. DeDonato via email at mdedonato@sullivanlaw.com.
Sincerely,
LogicMark, Inc.
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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
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the “Act”), LogicMark, Inc. (the “Registrant”) hereby
requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate
the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective
on Monday, January 23, 2023, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable.
The Registrant understands that the Commission
will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the
Registrant is aware of its responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed
sale of the securities specified in the Registration Statement by the Registrant.
Once the Registration Statement is effective,
please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling David Danovitch at (212) 660-3060, or in his
absence, Michael DeDonato at (212) 660-3038. We also respectfully request that copies of the written order from the Commission verifying
the effective date and time of the Registration Statement be sent to Mr. Danovitch via email at ddanovitch@sullivanlaw.com and to Mr.
DeDonato via email at mdedonato@sullivanlaw.com.
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