# EDGAR Filing Document

**Accession Number:** 0001566826
**File Stem:** 0001213900-23-004189
**Filing Date:** 2023-1
**Character Count:** 2272
**Document Hash:** 8792e0cf614ff54d93cdd20c6066ab96
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-004189.hdr.sgml**: 20230221

**ACCESSION NUMBER**: 0001213900-23-004189

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LogicMark, Inc.
- **CENTRAL INDEX KEY:** 0001566826
- **STANDARD INDUSTRIAL CLASSIFICATION:** ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
- **IRS NUMBER:** 460678374
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2801 DIODE LANE
- **CITY:** LOUISVILLE
- **STATE:** KY
- **ZIP:** 40299
- **BUSINESS PHONE:** (502) 442-7911

**MAIL ADDRESS:**
- **STREET 1:** 2801 DIODE LANE
- **CITY:** LOUISVILLE
- **STATE:** KY
- **ZIP:** 40299

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Nxt-ID, Inc.
- **DATE OF NAME CHANGE:** 20130111

MAXIM GROUP LLC

300 Park Avenue, 16<sup>th</sup> Floor<br> New York, New York 10022

January 20, 2023

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **LogicMark, Inc.** |

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**<u>Registration Statement on Form S-1, as amended (Registration No. 333-268688)</u>**

**Withdrawal of Acceleration Request**

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on January 18, 2023, in which the undersigned, as representative of the underwriters in connection with the above referenced Registration Statement, joined in the Registrant's request that the effective date of the above-referenced registration statement be accelerated 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. The undersigned is no longer requesting that such registration statement be declared effective at such time and hereby formally withdraws such request for acceleration of this effective date.

Very truly yours, <br>MAXIM GROUP LLC

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| | |
|:---|:---|
| By: | /s/ Clifford A. Teller |
| Name: | Clifford A. Teller |
| Title: | Co-President |

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