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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

Date
December 10, 2025
Author
Title: Chief
Form
CORRESP
Company
Vuzix Corp

Letter

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

Show Raw Text
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