SEC Comment Letter 0000000000-23-002415 to Vuzix Corp (VUZI) (CIK 0001463972) (VUZI)
Vuzix Corp (VUZI) (CIK 0001463972)
Date: March 13, 2023 · CIK: 0001463972 · Accession: 0000000000-23-002415
AI Filing Summary & Sentiment
File numbers found in text: 333-270311
Letter
United States securities and exchange commission logo March 13, 2023 Grant Russel Chief Financial Officer Vuzix Corp 25 Hendrix Road, Suite A West Henrietta, New York 14586 Re:Vuzix Corp Registration Statement on Form S-3 Filed March 6, 2023 File No. 333-270311 Dear Grant Russel: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Jeff Cahlon
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United States securities and exchange commission logo
March 13, 2023
Grant Russel
Chief Financial Officer
Vuzix Corp
25 Hendrix Road, Suite A
West Henrietta, New York 14586
Re:Vuzix Corp
Registration Statement on Form S-3
Filed March 6, 2023
File No. 333-270311
Dear Grant Russel:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Jeff Cahlon