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                          May 13, 2024

       Chia-Lin Simmons
       Chief Executive Officer
       LogicMark, Inc.
       2801 Diode Lane
       Louisville, KY 40299

                                                        Re: LogicMark, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 6, 2024
                                                            File No. 333-279133

       Dear Chia-Lin Simmons:

              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 Juan
Grana at 202-551-6034 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              Michael DeDonato, Esq.