Correspondence 0001213900-24-111886 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Dec. 23, 2024 · CIK: 0001566826 · Accession: 0001213900-24-111886
AI Filing Summary & Sentiment
File numbers found in text: 333-283821
Letter
LogicMark, Inc.
2801 Diode Lane
Louisville, KY 40299
(502) 442-7911
December 23, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, NE
Washington D.C. 20549
RE: LogicMark, Inc.
File No. 333-283821
Registration Statement on Form S-3
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), LogicMark, Inc. (the “Registrant”) respectfully requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated so that the same will become effective at 5:00 p.m. Eastern Time on December 27, 2024, or as soon thereafter as is practicable.
The Registrant understands that the United States Securities and Exchange Commission (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 resale of the securities specified in the Registration Statement by the selling stockholders named therein.
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, or in his absence, Hermione Krumm at (212) 660-3012. We also respectfully request that a copy 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.
Sincerely,
LogicMark, Inc.
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LogicMark, Inc.
2801 Diode Lane
Louisville, KY 40299
(502) 442-7911
December 23, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, NE
Washington D.C. 20549
RE:
LogicMark, Inc.
File No. 333-283821
Registration Statement on Form S-3
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities
Act of 1933, as amended (the “Act”), LogicMark, Inc. (the “Registrant”) respectfully requests that the effective
date of the above-referenced registration statement (the “Registration Statement”) be accelerated so that the same will become
effective at 5:00 p.m. Eastern Time on December 27, 2024, or as soon thereafter as is practicable.
The Registrant understands that the United States
Securities and Exchange Commission (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 resale of the securities specified in the Registration Statement by the
selling stockholders named therein.
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, or in his absence, Hermione Krumm at (212) 660-3012. We also respectfully request that a
copy 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.
Sincerely,
LogicMark, Inc.
By:
/s/ Mark Archer
Mark Archer
Chief Financial Officer
cc:
Chia-Lin Simmons, LogicMark, Inc.
David E. Danovitch, Sullivan & Worcester LLP
Michael DeDonato, Sullivan & Worcester LLP
Hermione M. Krumm, Sullivan & Worcester LLP