July 17, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549-3628
Re: Digimarc Corporation
Registration Statement on Form S-3
Filed June 23, 2023
File No. 333-272903
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Digimarc Corporation hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement becomes effective at 9:00 a.m., Eastern Time, on Wednesday, July 19, 2023, or as soon thereafter as practicable.
| Very truly yours, | ||
| DIGIMARC CORPORATION | ||
| By: | /s/ Charles Beck | |
| Name: Charles Beck | ||
| Title: Chief Financial Officer | ||
