SEC Company Response from Vuzix (VUZI) — Dec 10, 2025
Vuzix Corp
Date: Dec. 10, 2025 · CIK: 0001463972 · Accession: 0001104659-25-119995
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File numbers found in text: 333-290773
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CORRESP 1 filename1.htm Vuzix Corporation 25 Hendrix Road, Suite A West Henrietta, New York 14586 December 10, 2025 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. 333-290773 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 December 12, 2025, or as soon thereafter as possible. Vuzix Corporation By: /s/ Grant Russell Name: Grant Russell Title: Chief Financial Officer