Company: VUZI
Filing Date: 2025-10-08
Form Type: S-3
Source: 0001104659-25-097917
Chunk: 12

Company: Vuzix Corp
Filing Date: 2025-10-08
Form: S-3
Chunk 12
---
 forth in an accompanying prospectus supplement or, if appropriate, a post-effective amendment to the registration statement
that includes this prospectus.

<div align='center'>8</div>

In order to comply with
the securities laws of some states, if applicable, the common stock may be sold in these jurisdictions only through registered or licensed
brokers or dealers. In addition, in some states the common stock may not be sold unless it has been registered or qualified for sale
or an exemption from registration or qualification requirements is available and is complied with.

We have advised the selling
stockholder that the anti-manipulation rules of Regulation M under the Exchange Act may apply to sales of shares in the market and
to the activities of the selling stockholder and its affiliates. In addition, to the extent applicable, we will make copies of this prospectus
(as it may be supplemented or amended from time to time) available to the selling stockholder for the purpose of satisfying the prospectus
delivery requirements of the Securities Act. The selling stockholder may indemnify any broker-dealer that participates in transactions
involving the sale of the shares against certain liabilities, including liabilities arising under the Securities Act.

We have agreed to indemnify
the selling stockholder against liabilities, including liabilities under the Securities Act and state securities laws, relating to the
registration of the shares offered by this prospectus.

We have agreed with the
selling stockholder to use commercially reasonable efforts to cause the registration statement, of which this prospectus constitutes
a part, to become effective and to remain continuously effective until the earlier of (1) such time as all of the shares
covered by this prospectus have been disposed of pursuant to and in accordance with such registration statement and (2) the
date that all the shares covered by this prospectus cease to be “Registrable Securities” (as defined in the registration
rights agreement).

<div align='center'>LEGAL MATTERS</div>

The validity of the shares
of common stock offered in this prospectus has been passed upon for us by Sichenzia Ross Ference Carmel LLP, New York, New York.

<div align='center'>EXPERTS</div>

The consolidated financial
statements of Vuzix Corporation at December 31, 2024 and 2023 appearing in our annual report on Form 10-K for the year ended
December 31, 2024, have been audited by Freed Maxick P.C. independent registered public accountants, as set forth in