Correspondence 0001213900-25-008871 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Jan. 31, 2025 · CIK: 0001566826 · Accession: 0001213900-25-008871
AI Filing Summary & Sentiment
File numbers found in text: 333-284135
Letter
Roth Capital Partners, LLC
888 San Clemente Drive, Suite 400
Newport Beach, CA 92660
January 31, 2025
VIA EDGAR CORRESPONDENCE
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: LogicMark, Inc.
Registration Statement on Form S-1/A
File No. 333-284135
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 underwriter, hereby request that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced registration statement on Form S-1/A (the “Registration Statement”) to become effective at 5:00 p.m., Eastern Time, on Tuesday, February 4, 2025 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 January 21, 2025 to agents, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as underwriter, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
If you require any additional information with respect to this letter, please contact Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.
Very truly yours,
ROTH CAPITAL PARTNERS, LLC
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Roth
Capital Partners, LLC
888 San
Clemente Drive, Suite 400
Newport
Beach, CA 92660
January 31, 2025
VIA EDGAR CORRESPONDENCE
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: LogicMark, Inc.
Registration Statement on Form S-1/A
File No. 333-284135
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 underwriter, hereby request
that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced registration
statement on Form S-1/A (the “Registration Statement”) to become effective at 5:00 p.m., Eastern Time, on Tuesday, February
4, 2025 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 January 21, 2025 to agents,
dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as underwriter,
has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
If you require any additional
information with respect to this letter, please contact Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.
Very truly yours,
ROTH CAPITAL PARTNERS, LLC
By:
/s/ Aaron M. Gurewitz
Aaron M. Gurewitz
President
cc: M. Ali Panjwani, Esq.
Pryor Cashman LLP