Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 11

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 11
---
 share, and, to the extent the broker-dealer is unable
to do so acting as agent for a selling stockholder, to purchase as principal any unsold shares of common stock at the price required to
fulfill the broker-dealer commitment to the selling stockholder.

Broker-dealers who acquire shares of common stock
as principal may thereafter resell the shares of common stock from time to time in transactions, which may involve block transactions
and sales to and through other broker-dealers, including transactions of the nature described above, on the NASDAQ Capital Market or otherwise
at prices and on terms then prevailing at the time of sale, at prices then related to the then-current market price or in negotiated transactions.
In connection with resales of the shares of common stock, broker-dealers may pay to or receive from the purchasers of shares commissions
as described above.

If the selling stockholders enter into arrangements
with brokers or dealers, as described above, we are obligated to file a post-effective amendment to this registration statement disclosing
such arrangements, including the names of any broker-dealers acting as underwriters.

The selling stockholders and any broker-dealers
or agents that participate with the selling stockholders in the sale of the shares of common stock may be deemed to be “underwriters”
within the meaning of the Securities Act. In that event, any commissions received by broker-dealers or agents and any profit on the resale
of the shares of common stock purchased by them may be deemed to be underwriting commissions or discounts under the Securities Act.

Sales Pursuant to Rule 144

Any shares of common stock covered by this prospectus
which qualify for sale pursuant to Rule 144 under the Securities Act may be sold under Rule 144 rather than pursuant to this
prospectus.

Regulation M

The selling stockholders must comply with the
requirements of the Securities Act and the Securities Exchange Act of 1934, as amended (the “Exchange Act”) in the offer and
sale of the common stock. In particular we will advise the selling stockholders that the anti-manipulation rules of Regulation M
under the Exchange Act may apply to sales of shares of common stock in the market and to the activities of the selling stockholders and
their affiliates. Regulation M under the Exchange Act prohibits, with certain exceptions, participants in a distribution from bidding
for, or purchasing for an account in which the participant has a beneficial interest, any of the securities that are the subject of the
distribution.

<div align='center