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SEC Company Response from Vuzix Corp (VUZI) (CIK 0001463972) (VUZI) — Jun 11, 2019

Vuzix Corp (VUZI) (CIK 0001463972)
Date: June 11, 2019 · CIK: 0001463972 · Accession: 0001144204-19-030515

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-231932

Date
June 11, 2019
Author
Grant Russell
Form
CORRESP
Company
Vuzix Corp (VUZI) (CIK 0001463972)

Letter

Vuzix Corporation

25 Hendrix Road, Suite A

West Henrietta, New York 14586

June 11, 2019

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. 333-231932

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 4:30 p.m., Eastern Time, on June 13, 2019, 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

Show Raw Text
CORRESP
1
filename1.htm

Vuzix Corporation

25 Hendrix Road, Suite A

West Henrietta, New York 14586

June 11, 2019

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. 333-231932

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 4:30 p.m., Eastern Time, on June 13, 2019, 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