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SEC Comment Letter for Digimarc (DMRC) — Mar 19, 2026

Digimarc Corp
Date: March 19, 2026 · CIK: 0002119322 · Accession: 0000000000-26-002808

Offering / Registration Process

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Reasoning

File numbers found in text: 333-294267

Date
March 19, 2026
Author
Division of
Form
UPLOAD
Company
Digimarc Corp

Letter

Re: Digimarc Parent, Inc. Registration Statement on Form S-4 Filed March 12, 2026 File No. 333-294267 Dear Charles Beck:

March 19, 2026

Charles Beck Chief Financial Officer Digimarc Parent, Inc. 8500 SW Creekside Place Beaverton, OR 97008

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

Show Raw Text
<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>