Correspondence 0001213900-25-010127 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Feb. 4, 2025 · CIK: 0001566826 · Accession: 0001213900-25-010127
AI Filing Summary & Sentiment
File numbers found in text: 333-284135
Letter
Re: LogicMark, Inc.
February 4, 2025
VIA EDGAR
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
File No. 333-284135
Registration Statement on Form S-1, as amended
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on January 31, 2025, in which LogicMark, Inc. (the “Registrant”) requested the acceleration of the effective date of the above-referenced registration statement on Form S-1, as amended (the “Registration Statement”), for February 4, 2025, at 5:00 p.m. Eastern Time, or as soon as thereafter possible in accordance with Rule 461 under the Securities Act of 1933, as amended. The Registrant is no longer requesting that the Registration Statement be declared effective at such time and hereby formally withdraws such request for acceleration of such effective date at such time.
In addition, pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the Registrant hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the Registration Statement so as to become effective on Wednesday, February 5, 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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February 4, 2025
VIA EDGAR
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.
File No. 333-284135
Registration Statement on Form S-1, as amended
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence
via EDGAR on January 31, 2025, in which LogicMark, Inc. (the “Registrant”) requested the acceleration of the effective
date of the above-referenced registration statement on Form S-1, as amended (the “Registration Statement”), for February
4, 2025, at 5:00 p.m. Eastern Time, or as soon as thereafter possible in accordance with Rule 461 under the Securities Act of 1933, as
amended. The Registrant is no longer requesting that the Registration Statement be declared effective at such time and hereby formally
withdraws such request for acceleration of such effective date at such time.
In addition, pursuant to Rule 461 of the General
Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the Registrant hereby requests that
the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the
effective date of the Registration Statement so as to become effective on Wednesday, February 5, 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 Krumm,
Sullivan & Worcester LLP