0001104659-23-055957.txt : 20230606 0001104659-23-055957.hdr.sgml : 20230606 20230504145237 ACCESSION NUMBER: 0001104659-23-055957 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230504 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Vuzix Corp CENTRAL INDEX KEY: 0001463972 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 043392453 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 25 HENDRIX ROAD STREET 2: SUITE A CITY: WEST HENRIETTA STATE: NY ZIP: 14586 BUSINESS PHONE: 585-359-5900 MAIL ADDRESS: STREET 1: 25 HENDRIX ROAD STREET 2: SUITE A CITY: WEST HENRIETTA STATE: NY ZIP: 14586 CORRESP 1 filename1.htm

 

Vuzix Corporation

25 Hendrix Road, Suite A

West Henrietta, New York 14586

 

May 4, 2023

 

 

 

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. 333-270311

  

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Vuzix Corporation respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 10 a.m., Eastern Time, on May 8, 2023, or as soon thereafter as possible.

 

  Vuzix Corporation  
       
       
  By: /s/ Grant Russell  
  Name: Grant Russell  
  Title: Chief Financial Officer