SEC Company Response from Vuzix Corp (VUZI) (CIK 0001463972) (VUZI) — Feb 2, 2016
Vuzix Corp (VUZI) (CIK 0001463972)
Date: Feb. 2, 2016 · CIK: 0001463972 · Accession: 0001144204-16-078561
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File numbers found in text: 333-209304
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CORRESP
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Vuzix Corporation
25 Hendrix Road, Suite A
West Henrietta, New York 14586
February 2, 2016
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
File No. 333-209304
Ladies and Gentlemen:
Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Vuzix Corporation (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become
effective at 5:00 p.m., Eastern Time, on February 4, 2016, or as soon thereafter as possible.
The Company hereby
acknowledges the following:
· that should the Commission or the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and
· the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.
Vuzix Corporation
By:
/s/ Grant Russell
Name:
Grant Russell
Title:
Chief Financial Officer