Correspondence 0001104659-24-113809 from Vuzix Corp (VUZI) (CIK 0001463972) (VUZI)
Vuzix Corp (VUZI) (CIK 0001463972)
Date: Nov. 4, 2024 · CIK: 0001463972 · Accession: 0001104659-24-113809
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File numbers found in text: 333-282438
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CORRESP
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Vuzix Corporation
25 Hendrix Road, Suite A
West Henrietta, New York 14586
November 4, 2024
EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Vuzix Corporation
Registration Statement on Form S-3, as amended
File No. 333-282438
Ladies and Gentlemen:
Pursuant to Rule 461 of the
General Rules and Regulations under the Securities Act of 1933, as amended, Vuzix Corporation respectfully requests that the effective
date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m.., Eastern Time, on November
6, 2024, or as soon thereafter as possible.
Vuzix Corporation
By:
/s/ Grant Russell
Name: Grant Russell
Title: Chief Financial Officer