SEC Comment Letter for AUDIOEYE INC (AEYE) (CIK 0001362190) (AEYE) — Apr 16, 2020

AUDIOEYE INC (AEYE) (CIK 0001362190)
Date: April 16, 2020 · CIK: 0001362190 · Accession: 0000000000-20-003269

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AI Filing Summary & Sentiment

File numbers found in text: 333-237545

Date

April 6, 2020

Author

Office of Technology

Form

UPLOAD

Company

AUDIOEYE INC (AEYE) (CIK 0001362190)

Letter

April 6, 2020 Heath Thompson Chief Executive Officer AudioEye, Inc. 5210 E. Williams Circle, Suite 750 Tucson, AZ 85711 Re:AudioEye, Inc. Registration Statement on Form S-3 Filed April 1, 2020 File No. 333-237545 Dear Mr. Thompson: 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 Jeff Kauten, Attorney-Advisor, at (202) 551-3447, or in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815. Sincerely, Division of Corporation Finance Office of Technology cc: Katherine Ashton, Esq.

Show Raw Text

April 6, 2020
Heath Thompson
Chief Executive Officer
AudioEye, Inc.
5210 E. Williams Circle, Suite 750
Tucson, AZ 85711
Re:AudioEye, Inc.
Registration Statement on Form S-3
Filed April 1, 2020
File No. 333-237545
Dear Mr. Thompson:
            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 Jeff Kauten, Attorney-Advisor, at (202) 551-3447, or in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453, with any questions.  If you require further
assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Katherine Ashton, Esq.

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