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                 July 3, 2023

       Charles Beck
       Chief Financial Officer
       Digimarc CORP
       8500 SW Creekside Place
       Beaverton, Oregon 97008

                                                        Re: Digimarc CORP
                                                            Registration
Statement on Form S-3
                                                            Filed June 23, 2023
                                                            File No. 333-272903

       Dear Charles Beck:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Mariam Mansaray, Staff Attorney, at (202) 551-6356
or Mitchell Austin,
       Staff Attorney, at (202) 551-3574 with any other questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Roy W. Tucker