Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 0

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 0
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<div align='center'>UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-8

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

Vuzix Corporation

(Exact name of registrant as specified in its charter)</div>

| Delaware                        
 (State or other jurisdiction of 
 incorporation or organization)  | 04-3392453          
 (I.R.S. Employer    
 identification No.) |

<div align='center'>25 Hendrix Road

West Henrietta, New York 14586

(Address of principal executive
offices) (Zip Code)

Vuzix Corporation 2023 Equity Incentive Plan

(Full title of the plan)

Paul Travers

Chief Executive Officer

Vuzix Corporation

25 Hendrix Road

West Henrietta, New York 14586

(Name and address of agent for service)

585-359-5900

(Telephone number, including area code, of agent
for service)</div>

Indicate by check mark whether the
registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth
company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”
and “emerging growth company” in Rule 12b-2 of the Exchange Act.

| Large accelerated        
 filer  ¨                 | Accelerated filer  ¨        |
| Non-accelerated filer  x | Smaller reporting company x |
|                          | Emerging growth company  ¨  |

<div align='center'>PART I

INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>

This Registration Statement relates to two separate
prospectuses.

Section 10(a) Prospectus:
Items 1 and 2, from this page, and the documents incorporated by reference pursuant to Part II, Item 3 of this prospectus, constitute
a prospectus that meets the requirements of Section 10(a) of the Securities Act of 1933, as amended (the “Securities Act”).

Reoffer Prospectus: The material that follows Item 2, up to but not including Part II of this Registration Statement, of which
the reoffer prospectus is a part, constitutes a “reoffer prospectus,” prepared in accordance with the requirements of Part I
of Form S