SEC Comment Letter 0000000000-24-001880 to Innovative Eyewear Inc (LUCY)
Innovative Eyewear Inc
Date: Feb. 16, 2024 · CIK: 0001808377 · Accession: 0000000000-24-001880
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File numbers found in text: 333-276938
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United States securities and exchange commission logo
February 16, 2024
Harrison Gross
Chief Executive Officer
Innovative Eyewear Inc
11900 Biscayne Blvd
Suite 630
North Miami, Florida 33181
Re:Innovative Eyewear Inc
Registration Statement on Form S-3
Filed February 7, 2024
File No. 333-276938
Dear Harrison Gross:
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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services