<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0000950103-25-010279</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Quanta Computer Inc. -->
          <cik>0001427401</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001463972</issuerCik>
        <issuerName>Vuzix Corp</issuerName>
        <issuerCusip>92921W300</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>25 Hendrix Road</com:street1>
          <com:street2>Suite A</com:street2>
          <com:city>West Henrietta</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>14586</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Quanta Computer Inc.</reportingPersonName>
      <citizenshipOrOrganization>F5</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>11891897.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>11891897.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>11891897.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>14.8</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
      <comments>Note to Rows 5, 7 and 9: The 11,891,897 shares beneficially owned with sole voting power and sole dispositive power include (i) 7,692,307 common stock and (ii) 4,199,590 common stock convertible from 419,959 Series B Preferred Stock issued to the Reporting Person. Each share of Series B Preferred Stock is convertible, at the option of the holder, into ten shares of common stock, subject to adjustment for stock splits, stock dividends, and similar transactions. The Series B Preferred Stock does not entitle the holders to voting rights, except with respect to certain actions which will require the consent of the holders of 66 2/3% of the outstanding shares of Series B Preferred Stock, or as required by law.

Note to Row 11: The total number of outstanding common stock used to calculate the percent of class is 80,325,113 shares of common stock outstanding as of October 8, 2025, according to the 424B3 Prospectus filed by the Issuer to the U.S. Securities and Exchange Commission on December 12, 2025.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Vuzix Corp</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>25 Hendrix Road Suite A West Henrietta NY 14586</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Quanta Computer Inc.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>The address of the principal office of Quanta Computer Inc. is No. 211, Wen Hwa 2nd Rd., Kuei Shan, Tao Yuan 33377, Taiwan, Republic of China.</principalBusinessOfficeOrResidenceAddress>
        <citizenship>F5</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>The information required by Item 4(a) is set forth in Row 9 of the cover page for the Reporting Person and is incorporated herein by reference.</amountBeneficiallyOwned>
        <classPercent>The information required by Item 4(b) is set forth in Row 11 of the cover page for the Reporting Person and is incorporated herein by reference.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>The information set forth in rows 5-11 (including the footnotes thereto) on the cover page to this Statement with respect to the Reporting Person is hereby incorporated by reference herein</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>The information set forth in rows 5-11 (including the footnotes thereto) on the cover page to this Statement with respect to the Reporting Person is hereby incorporated by reference herein</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>The information set forth in rows 5-11 (including the footnotes thereto) on the cover page to this Statement with respect to the Reporting Person is hereby incorporated by reference herein</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>The information set forth in rows 5-11 (including the footnotes thereto) on the cover page to this Statement with respect to the Reporting Person is hereby incorporated by reference herein</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Quanta Computer Inc.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ C. C. Leung</signature>
        <title>C. C. Leung / Vice Chairman</title>
        <date>02/13/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
