SEC Company Response from AUDIOEYE INC (AEYE) (CIK 0001362190) (AEYE) — Feb 10, 2021
AUDIOEYE INC (AEYE) (CIK 0001362190)
Date: Feb. 10, 2021 · CIK: 0001362190 · Accession: 0001104659-21-017078
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File numbers found in text: 333-252864
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CORRESP
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AUDIOEYE, INC.
5210 E. Williams Circle, Suite 750
Tucson, AZ 85711
February 10, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: AudioEye, Inc.
Registration Statement on Form S-3 (File No. 333-252864)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 of the General
Rules and Regulations under the Securities Act of 1933, as amended, Regis Corporation (the “Registrant”) hereby requests
that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission on February 11,
2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby authorizes
Jonathan Zimmerman, of Faegre Drinker Biddle & Reath LLP, to orally modify or withdraw this request for acceleration.
Very truly yours,
AUDIOEYE, INC.
By:
/s/ James Spolar
Name:
James Spolar
Title:
General Counsel