Correspondence 0001213900-23-004194 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Jan. 20, 2023 · CIK: 0001566826 · Accession: 0001213900-23-004194
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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)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act
of 1933, as amended (the “Securities Act”), the undersigned, as representative of the underwriters in connection with
the above referenced Registration Statement relating to the offer and issuance by the Registrant of certain of its securities, hereby
joins the Registrant’s request that the effective date of the Registration Statement be accelerated so that it shall be declared
effective at 5:00 p.m., eastern time, on Monday, January 23, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to
advise you that the underwriters have distributed as many copies of the Preliminary Prospectus, dated January 13, 2023, to underwriters,
dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
This is to further advise you that the underwriters
have and will continue to comply with Rule 15c2-8 of the Securities Exchange Act of 1934, as amended, with regard to the Preliminary Prospectus
and any amended Prospectus.
Very truly yours,
MAXIM GROUP LLC
By:
/s/ Clifford A. Teller
Name:
Clifford A. Teller
Title:
Co-President