SEC Comment Letter 0000000000-23-005740 to Innovative Eyewear Inc (LUCY)
Innovative Eyewear Inc
Date: May 31, 2023 · CIK: 0001808377 · Accession: 0000000000-23-005740
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272240
Letter
United States securities and exchange commission logo May 31, 2023 Konrad Dabrowski Chief Financial Officer Innovative Eyewear, Inc. 11900 Biscayne Blvd., Suite 630 North Miami, Florida, 33181 Re:Innovative Eyewear, Inc. Registration Statement on Form S-1 Filed May 26, 2023 File No. 333-272240 Dear Konrad Dabrowski: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Conlon Danberg at 202-551-4466 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Sarah E. Williams, Esq.
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United States securities and exchange commission logo
May 31, 2023
Konrad Dabrowski
Chief Financial Officer
Innovative Eyewear, Inc.
11900 Biscayne Blvd., Suite 630
North Miami, Florida, 33181
Re:Innovative Eyewear, Inc.
Registration Statement on Form S-1
Filed May 26, 2023
File No. 333-272240
Dear Konrad Dabrowski:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Conlon Danberg at 202-551-4466 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Sarah E. Williams, Esq.