SEC Comment Letter 0000000000-24-001572 to AUDIOEYE INC (AEYE) (CIK 0001362190) (AEYE)
AUDIOEYE INC (AEYE) (CIK 0001362190)
Date: Feb. 9, 2024 · CIK: 0001362190 · Accession: 0000000000-24-001572
AI Filing Summary & Sentiment
File numbers found in text: 333-276937
Letter
United States securities and exchange commission logo February 9, 2024 David Moradi Chief Executive Officer AudioEye, Inc. 5210 E. Williams Circle, Suite 750 Tucson, AZ 85711 Re:AudioEye, Inc. Registration Statement on Form S-3 Filed February 7, 2024 File No. 333-276937 Dear David Moradi: 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 at 202-551-8816 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Matt Kuhn
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United States securities and exchange commission logo
February 9, 2024
David Moradi
Chief Executive Officer
AudioEye, Inc.
5210 E. Williams Circle, Suite 750
Tucson, AZ 85711
Re:AudioEye, Inc.
Registration Statement on Form S-3
Filed February 7, 2024
File No. 333-276937
Dear David Moradi:
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 at 202-551-8816 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Matt Kuhn