SEC Comment Letter for Digimarc (DMRC) — Mar 19, 2026
Digimarc Corp
Date: March 19, 2026 · CIK: 0002119322 · Accession: 0000000000-26-002808
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File numbers found in text: 333-294267
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 19, 2026 Charles Beck Chief Financial Officer Digimarc Parent, Inc. 8500 SW Creekside Place Beaverton, OR 97008 Re: Digimarc Parent, Inc. Registration Statement on Form S-4 Filed March 12, 2026 File No. 333-294267 Dear Charles Beck: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology </TEXT> </DOCUMENT>