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United States securities and exchange commission logo
December 14, 2023
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
Form 10-Q for
Fiscal Quarter Ended March 31, 2023
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.
Form 10-Q for Fiscal Quarter Ended March 31, 2023
Exhibit 31.1
1. You refer to the wrong
report in paragraph 1 of the certification as you reference the
annual report on Form
10-K rather than the quarterly report on Form 10-Q. Please file a
full amendment to your
March 31, 2023 Form 10-Q to revise the certification to identify
the correct report in
paragraph 1. This also applies to Exhibit 31.1 of the Form 10-Q for
the fiscal quarter
ended June 30, 2023.
Exhibit 32
2. The Exhibit 32
certification for your March 31, 2023 Form 10-Q states it is for the period
ending March 31, 2022.
In addition, the certification is not signed by your Principal
Executive Officer,
Edwin Miller. As such, please amend the Form 10-Q that includes
Exhibit 32 stating the
correct interim period to which it applies and the signature of
Holly A. Aglio
Marchex, Inc.
December 14, 2023
Page 2
Principal Executive Officer. In so doing, ensure the certification is
currently dated and
refers to the March 31, 2023 Form 10-Q as amended.
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
December 14, 2023 Page 2 Office of Trade
& Services
FirstName LastName