# EDGAR Filing Document

**Accession Number:** 0001566826
**File Stem:** 0001213900-23-004187
**Filing Date:** 2023-1
**Character Count:** 2238
**Document Hash:** 2784ffe3b8c11e3a85b1302fb4e30366
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-004187.hdr.sgml**: 20230221

**ACCESSION NUMBER**: 0001213900-23-004187

**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

LogicMark, Inc.

2801 Diode Lane

Louisville, KY 40299

January 20, 2023

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trades & Services

100 F Street, NE

Washington D.C. 20549

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| | |
|:---|:---|
| **RE:** | **LogicMark, Inc.** |
|  | **File No. 333-268688** |
|  | **Registration Statement on Form S-1, as amended** |
|  | **Withdrawal of Acceleration Request** |

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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,

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| | |
|:---|:---|
| LogicMark, Inc. | 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 |

---