SEC Comment Letter for AUDIOEYE INC (AEYE) (CIK 0001362190) (AEYE) — Feb 10, 2021

AUDIOEYE INC (AEYE) (CIK 0001362190)
Date: Feb. 10, 2021 · CIK: 0001362190 · Accession: 0000000000-21-001665

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AI Filing Summary & Sentiment

File numbers found in text: 333-252864

Date

February 10, 2021

Author

Office of Technology

Form

UPLOAD

Company

AUDIOEYE INC (AEYE) (CIK 0001362190)

Letter

United States securities and exchange commission logo February 10, 2021 James N. Spolar General Counsel and Corporate Secretary AudioEye, Inc. 5210 E. Williams Circle, Suite 750 Tucson, AZ 85711 Re:AudioEye, Inc. Registration Statement on Form S-3 Filed February 9, 2021 File No. 333-252864 Dear Mr. Spolar: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jonathan R. Zimmerman

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United States securities and exchange commission logo
February 10, 2021
James N. Spolar
General Counsel and Corporate Secretary
AudioEye, Inc.
5210 E. Williams Circle, Suite 750
Tucson, AZ 85711
Re:AudioEye, Inc.
Registration Statement on Form S-3
Filed February 9, 2021
File No. 333-252864
Dear Mr. Spolar:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Jonathan R. Zimmerman

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