Q: If a trademark is abandoned due to failure to respond/late response, can a new owner refile and use this?
Yes you can.
But you may have lost it to somebody else in the mean time.
Consult with an attorney.
If the previous owner is not still using the mark (a mark does not have to be federally registered to stop your registration), or if the trademark was not abandoned due to opposition by a 3rd party (who may turn around and oppose your use), or if no one is currently trying to register the mark (the US Patent and Trademark Office has an applications database that can tell you), you may be able to register the mark. You'll have to clear all of the hurdles the original applicant would have.
This is all online and feasible for self-help use, but I'd nevertheless recommend you have a lawyer carry this out.
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