SEC Comment Letter 0000000000-24-001809 to Vuzix Corp (VUZI) (CIK 0001463972) (VUZI)
Vuzix Corp (VUZI) (CIK 0001463972)
Date: Feb. 15, 2024 · CIK: 0001463972 · Accession: 0000000000-24-001809
AI Filing Summary & Sentiment
File numbers found in text: 333-276997
Letter
United States securities and exchange commission logo February 15, 2024 Paul Travers Chief Executive Officer Vuzix Corp 25 Hendrix Road, Suite A West Henrietta, New York 14586 Re:Vuzix Corp Registration Statement on Form S-3 Filed February 9, 2024 File No. 333-276997 Dear Paul Travers: 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
February 15, 2024
Paul Travers
Chief Executive Officer
Vuzix Corp
25 Hendrix Road, Suite A
West Henrietta, New York 14586
Re:Vuzix Corp
Registration Statement on Form S-3
Filed February 9, 2024
File No. 333-276997
Dear Paul Travers:
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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing