LogicMark, Inc.

2801 Diode Lane

Louisville, KY 40299

 

January 20, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trades & Services

100 F Street, NE

Washington D.C. 20549

 

	RE:	LogicMark, Inc.
		File No. 333-268688
		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 18, 2023, in which we requested the acceleration of the effective date of the above-referenced registration statement for Thursday, January 19, 2023 at 5:00 p.m. Eastern Time or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such registration statement be declared effective at such time and we hereby formally withdraw such request for acceleration of this effective date.

  

Sincerely,

 

LogicMark, Inc.
By:	/s/ Chia-Lin Simmons
	Chia-Lin Simmons
	Chief Executive Officer
cc:	Mark Archer, LogicMark, Inc.
	David E. Danovitch, Sullivan & Worcester LLP
	Michael DeDonato, Sullivan & Worcester LLP