Correspondence 0001213900-25-010554 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)

LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Feb. 5, 2025 · CIK: 0001566826 · Accession: 0001213900-25-010554

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File numbers found in text: 333-284135

Date

February 5, 2025

Author

Form

CORRESP

Company

LogicMark, Inc. (LGMK) (CIK 0001566826)

Letter

Re: LogicMark, Inc.

February 5, 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 5, 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.

Sincerely,
LogicMark, Inc.

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CORRESP
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filename1.htm

February 5, 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
5, 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.

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

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