Innovative Eyewear, Inc.

11900 Biscayne Blvd., Suite 630
Miami, Florida 33181

May 10, 2022

VIA EDGAR

Alan Campbell

Division of Corporation Finance

Office of Life Sciences
U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-4561

Re:	Innovative Eyewear, Inc.
	Registration Statement on Form S-1
	Filed December 13, 2021, as amended
	File No. 333-261616

Dear Mr. Campbell:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Innovative Eyewear, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on Thursday, May 12, 2022, or as soon as thereafter practicable.

Very truly yours,

/s/ Harrison Gross

Harrison Gross

Chief Executive Officer

cc: Ellenoff Grossman & Schole LLP