Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 1

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 1
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-3 under the Securities Act. Pursuant to Instruction C of Form S-8, the reoffer prospectus may be used for reoffers
or resales of shares of common stock which are deemed to be “control securities” or “restricted securities” under
the Securities Act that have been acquired by the selling stockholders named in the reoffer prospectus.

Item 1. Plan Information.

Vuzix Corporation will provide each participant
(the “Recipient”) with documents that contain information related to the Vuzix 2023 Equity Incentive Plan, and other information
including, but not limited to, the disclosure required by Item 1 of Form S-8, which information is not filed as a part of this Registration
Statement on Form S-8. The foregoing information and the documents incorporated by reference in response to Item 3 of Part II
of this Registration Statement taken together constitute a prospectus that meets the requirements of Section 10(a) of the Securities
Act. A Section 10(a) prospectus will be given to each Recipient who receives shares of common stock covered by this Registration
Statement, in accordance with Rule 428(b)(1) under the Securities Act.

Item 2. Registrant Information and Employee Plan Annual Information.

We will provide to each Recipient a written statement
advising it of the availability of documents incorporated by reference in Item 3 of Part II of this Registration Statement and of
documents required to be delivered pursuant to Rule 428(b) under the Securities Act without charge and upon written or oral
notice by contacting:

<div align='center'>Vuzix Corporation

25 Hendrix Road

West Henrietta, New York
14586

Attention: Corporate
Secretary

Telephone: 585-359-5900</div>

Information required by Part I to be contained in Section 10(a) prospectus is omitted from the Registration Statement in accordance with Rule 428 under the Securities Act of 1933, and Note to Part I of Form S-8.

<div align='center'>2

REOFFER PROSPECTUS

Vuzix Corporation

4,090,275 Shares of Common Stock</div>

This reoffer prospectus relates
to the sale of 4,090,275 shares of our common stock that may be offered and resold from time to time by the selling stockholders identified
in this prospectus for their own account, consisting of 741,190 shares issued pursuant to our 2023 Equity Incent