Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 10

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 10
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'>PLAN OF DISTRIBUTION</div>

Timing of Sales

The selling stockholders may offer and sell the shares covered by this prospectus at various times. The selling stockholders will act independently of our company in making decisions with respect to the timing, manner and size of each sale.

To our knowledge, no selling stockholder has any
agreement or understanding, directly or indirectly, with any person to resell the shares of common stock covered by this prospectus.

Offering Price

The sales price offered by the selling stockholders
to the public may be:

| 1. | the market price prevailing at the time of sale; |

| 2. | a price related to such prevailing market price; or |

| 3. | such other price as the selling stockholders determine from time to time. |

Manner of Sale

The shares of common stock may be sold by means
of one or more of the following methods:

| 1. | a block trade in which the broker-dealer so engaged will attempt to sell the shares of common stock as agent, but may position and resell a portion of the block as principal to facilitate the transaction; |

| 2. | purchases by a broker-dealer as principal and resale by that broker-dealer for its account pursuant to this prospectus; |

| 3. | ordinary brokerage transactions in which the broker solicits purchasers; |

<div align='center'>12</div>

| 4. | through options, swaps or derivatives; |

| 5. | in transactions to cover short sales; |

| 6. | privately negotiated transactions; or |

| 7. | in a combination of any of the above methods. |

The selling stockholders may sell their shares
of common stock directly to purchasers or may use brokers, dealers, underwriters or agents to sell their shares of common stock. Brokers
or dealers engaged by the selling stockholders may arrange for other brokers or dealers to participate. Brokers or dealers may receive
commissions, discounts or concessions from the selling stockholders, or, if any such broker-dealer acts as agent for the purchaser of
shares of common stock, from the purchaser in amounts to be negotiated immediately prior to the sale. The compensation received by brokers
or dealers may, but is not expected to, exceed that which is customary for the types of transactions involved.

Broker-dealers may agree with a selling stockholder
to sell a specified number of shares of common stock at a stipulated price per common