Correspondence 0001213900-24-060346 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: July 10, 2024 · CIK: 0001566826 · Accession: 0001213900-24-060346
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File numbers found in text: 333-279133
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CORRESP
1
filename1.htm
Roth
Capital Partners, LLC
888
San Clemente Drive, Suite 400
Newport
Beach, CA 92660
July
10, 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:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, the placement
agent, hereby request that the Securities and Exchange 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, July 11,
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 June 25,
2024, forming a part of the Registration Statement to agents, dealers, institutions and others as appears to be reasonable to secure
adequate distribution of such preliminary prospectus.
The
undersigned, as placement agent, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
ROTH CAPITAL PARTNERS, LLC
By:
/s/
Aaron M. Gurewitz
Aaron
M. Gurewitz
President
cc:
M.
Ali Panjwani, Esq.
Pryor
Cashman LLP