Company: VUZI
Filing Date: 2025-10-08
Form Type: S-3
Source: 0001104659-25-097917
Chunk: 9

Company: Vuzix Corp
Filing Date: 2025-10-08
Form: S-3
Chunk 9
---
. Barry Lam and Mr. C.C. Leung. |

| (2) | Under applicable SEC rules, a person is deemed to beneficially own securities                                                         
 which the person has the right to acquire within 60 days through the exercise of any option or warrant or through the conversion of a 
 convertible security. Also under applicable SEC rules, a person is deemed to be the “beneficial owner” of a security with             
 regard to which the person directly or indirectly, has or shares (a) voting power, which includes the power to vote or direct the     
 voting of the security, or (b) investment power, which includes the power to dispose, or direct the disposition, of the security,     
 in each case, irrespective of the person’s economic interest in the security. Accordingly, the number of shares beneficially owned    
 by the selling stockholder prior to the offering includes 4,199,590 shares issuable upon conversion of 419,959 shares of Series B     
 Preferred Stock held by the selling stockholder.                                                                                      |
| (3) | Represents shares issuable                                                                                                            
 upon conversion of shares of Series B Preferred Stock issued under the second and thirds closings under the Purchase Agreement.       |

| (4) | Represents the number of                                                                                                               
 shares that will be held by the selling stockholder after completion of this offering based on the assumptions that (a) all            
 shares registered for resale by the registration statement of which this prospectus is part will be sold and (b) no other shares       
 of common stock are acquired or sold by the selling stockholder prior to completion of this offering. However, the selling stockholder 
 may sell all, some or none of such shares offered pursuant to this prospectus or sell some or all of their shares pursuant to an       
 exemption from the registration provisions of the Securities Act, including under Rule 144.                                            |

| (5) | Based on 80,325,113 shares of common stock outstanding as of October 8,                                   
 2025,and assumes that all of the shares offered by the selling stockholder hereunder will have been sold. |

<div align='center'>PLAN OF DISTRIBUTION</div>

The selling stockholder,
including its transferees, pledgees or donees or their respective successors, may, from time to time, sell, transfer or otherwise dispose
of any or all of their shares of common stock or interests in shares of common stock on any stock exchange, market or trading facility
on which the shares are traded