Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 16

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 16
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 unlawful dividends or unlawful stock repurchases or redemptions; or |

| · | any transaction from which the director derived an improper personal benefit. |

Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, offices or controlling persons of ours, pursuant to the foregoing provisions,
or otherwise, we have been advised that, in the opinion of the Securities and Exchange Commission, such indemnification is against public
policy as expressed in the Securities Act, and is, therefore, unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by us of expenses incurred or paid by a director, officer or controlling person of ours in the successful
defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
being registered hereunder, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit
to a court of appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed in the Securities
Act and will be governed by the final adjudication of such issue.

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Item 7. Exemption from Registration Claimed.

Not applicable.

Item 8. Exhibits.

| Exhibit 
 Number  
 5.1     
 10.1    |     | Description                                                                            
 Opinion of Sichenzia Ross Ference Carmel LLP                                           
 Vuzix Corporation 2023                                                                 
 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 of the Current Report 
 on Form 8-K filed with the SEC on June 21, 2023).                                      |
|:--------|:----|:---------------------------------------------------------------------------------------|
| 23.1    |     | Consent of Freed Maxick P.C.                                                           |
| 23.2    |     | Consent of Sichenzia Ross Ference Carmel LLP (included in Exhibit 5.1)                 |
| 24.1    |     | Power of Attorney (included on the signature page)                                     |
| 107     |     | Filing Fee Table                                                                       |

Item 9. Undertakings.

| (a) | The Company hereby undertakes: |

| (1) | To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement: |

| (i) | To include any prospectus required by Section 10