Correspondence 0001213900-25-010564 from LogicMark, Inc. (LGMK) (CIK 0001566826) (LGMK)
LogicMark, Inc. (LGMK) (CIK 0001566826)
Date: Feb. 5, 2025 · CIK: 0001566826 · Accession: 0001213900-25-010564
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
February 5, 2025
VIA EDGAR CORRESPONDENCE
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.
Registration Statement on Form S-1/A, as amended
File No. 333-284135
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on February 4, 2025, in which we, as placement agent for LogicMark, Inc.’s (the “Company’s”) proposed public offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement for February 5, 2025 at 5:00 p.m., Eastern Time. The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
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
February 5, 2025
VIA EDGAR CORRESPONDENCE
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.
Registration Statement on Form S-1/A, as amended
File No. 333-284135
Ladies and Gentlemen:
Reference is made to our letter,
filed as correspondence via EDGAR on February 4, 2025, in which we, as placement agent for LogicMark, Inc.’s (the “Company’s”)
proposed public offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration
Statement for February 5, 2025 at 5:00 p.m., Eastern Time. The Company is no longer requesting that such Registration Statement be declared
effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
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
Head of Equity Capital Markets
cc: M. Ali Panjwani, Esq.
Pryor Cashman LLP