United States securities and exchange commission logo
January 25, 2024
Holly A. Aglio
Chief Financial Officer
Marchex, Inc.
1200 5th Ave, Suite 1300
Seattle, WA 98101
Re: Marchex, Inc.
Form 10-K for
Fiscal Year Ended December 31, 2022
Amendment No.1 to
Form 10-Q for Fiscal Quarter Ended March 31, 2023
Amendment No.1 to
Form 10-Q for Fiscal Quarter Ended June 30, 2023
File No. 000-50658
Dear Holly A. Aglio:
We have limited our review of your filing to the financial
statements and related
disclosures and have the following comments.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this letter, we may have additional comments.
Amendment No.1 to Form 10-Q for Fiscal Quarter Ended March 31, 2023
Exhibit 31.1
1. We note you did not
include the certification pursuant to Securities Exchange Act of 1934
Rule 13a-14(a) and
15d-14(a) (Section 302 certification) signed by your principal
financial officer for
this amendment and the amended Form 10-Q for the fiscal period
ended June 30, 2023.
Please file a full amendment of your March 31, 2023 and June 30,
2023 Form 10-Qs that
provide all required certifications (i.e., both Section 302 and
Section 906) each
signed by your principal executive officer and principal financial
officer.
Amendment No.1 to Form 10-Q for Fiscal Quarter Ended June 30, 2023
General
2. We note you did not
include the certification pursuant to Securities Exchange Act of
Holly A. Aglio
Marchex, Inc.
January 25, 2024
Page 2
1934 Rule 13a-14(b) and Rule 15d-14(b)(Section 906 certification)
signed by each of your
principal executive officer and principal financial officer for this
amendment. Please file a
full amendment of your June 30, 2023 Form 10-Q that provides all
required certifications
(i.e., both Section 302 and Section 906) each signed by your principal
executive officer
and principal financial officer.
In closing, 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 Stephen Kim at 202-551-3291 or Doug Jones at 202-551-3309
with any
questions.
FirstName LastNameHolly A. Aglio Sincerely,
Comapany NameMarchex, Inc.
Division of
Corporation Finance
January 25, 2024 Page 2 Office of Trade
& Services
FirstName LastName