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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

AI Filing Summary & Sentiment

File numbers found in text: 333-252864

Date
February 10, 2021
Author
Not clearly detected
Form
CORRESP
Company
AUDIOEYE INC (AEYE) (CIK 0001362190)

Letter

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.

Show Raw Text
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