Company: VUZI
Filing Date: 2025-12-10
Form Type: S-3/A
Source: 0001104659-25-119975
Chunk: 2

Company: Vuzix Corp
Filing Date: 2025-12-10
Form: S-3/A
Chunk 2
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therefore been omitted.

Item 16. Exhibits.

| 3.1    
 3.2    |     | Amended and Restated Certificate of Incorporation (incorporated by reference to Form S-1/A filed October 16, 2009)            
 Amended and Restated By-Laws (incorporated by reference to Form 8-K filed April 30, 2021)                                     |
|:-------|:----|:------------------------------------------------------------------------------------------------------------------------------|
| 3.3    |     | Amendment to Amended and Restated Certificate of Incorporation (incorporated by reference to Form 8-K filed February 7, 2013) |
| 3.4    |     | Amendment to Amended and Restated Certificate of Incorporation (incorporated by reference to Form 8-K filed June 30, 2014)    |
| 3.5    |     | Certificate of Designation of Series B Preferred Stock (incorporated by reference to 8-K filed September 3, 2024)             |
| 5.1**  |     | Opinion of Sichenzia Ross Ference Carmel LLP                                                                                  |
| 23.1*  |     | Consent of Freed Maxick P.C.                                                                                                  |
| 23.2** |     | Consent of Sichenzia Ross Ference Carmel LLP (included in Exhibit 5.1)                                                        |
| 107**  |     | Calculation of Filing Fee Tables                                                                                              |

| *  | Filed herewith.   |
| ** | Previously filed. |

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

Pursuant
to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for filing on Form S-3 and
has duly caused this registration statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of West Henrietta, State of New York, on December 10,
2025.

| VUZIX CORPORATION |                              |
| By:               | /s/ Paul Travers             |
|                   | Paul Travers                 |
|                   | -Principal Executive Officer |

Pursuant to the requirements
of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates
indicated.

| Signature                
 /s/