Correspondence 0001213900-25-008870 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Jan. 31, 2025 · CIK: 0001566826 · Accession: 0001213900-25-008870
AI Filing Summary & Sentiment
File numbers found in text: 333-284135
Letter
LogicMark, Inc.
Diode Lane
Louisville, KY 40299
January 31, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
F Street, NE
Washington D.C. 20549
RE: LogicMark, Inc.
File No. 333-284135
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 Tuesday, February 4, 2025, 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, 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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CORRESP
1
filename1.htm
LogicMark,
Inc.
2801
Diode Lane
Louisville,
KY 40299
January
31, 2025
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. 333-284135
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 Tuesday, February 4, 2025, 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, 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