SecProbe.io

CORRESP
 1
 filename1.htm

 desp20260318_corresp.htm

 March 20, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: Acceleration Request for Registration Statement on Form S-4 (File No. 333-294267)

 To Whom It May Concern:

 In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Digimarc Parent, Inc. (f/k/a Deschutes Parent, Inc.) (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended to date (the “Registration Statement”), be accelerated to, and that the Registration Statement be declared effective at 4:00 p.m. (Eastern Time) on Tuesday, March 24, 2026, or as soon as practicable thereafter. In making this acceleration request, the Company is aware of its obligations under the Securities Act as they relate to the above-referenced Registration Statement and acknowledges that:

 ●

 should the Securities and Exchange Commission (the “Commission”) or the Staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 ●

 the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 ●

 the Company may not assert the declaration of the Registration Statement’s effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 Sincerely,

 Digimarc Parent, Inc.

 By:

 /s/ Charles Beck

 Name:

 Charles Beck

 Title:

 Treasurer and Secretary

<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>