Innovative Eyewear, Inc.

11900 Biscayne Blvd., Suite 630

Miami, Florida 33181

May 15, 2025

VIA EDGAR

Nicholas O’Leary

Division of Corporation Finance

Office of Industrial Applications and Services

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 May 9, 2025
	File No. 333- 287142

Dear Mr. O’Leary:

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 Monday, May 19, 2025, or as soon as thereafter practicable.

Very truly yours,

/s/ Harrison Gross

Harrison Gross

Chief Executive Officer

cc: Ellenoff Grossman & Schole LLP