Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 7

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 7
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, political, economic and business conditions. |

| · | The impact that tariffs could have on the Company’s supply chain; and |

| · | The Company’s ability to raise the prices on its goods in response to the imposed tariffs and the resulting impact on the demand 
 for its goods if it does raise the prices on its goods.                                                                          |

All statements in this prospectus and the documents
and information incorporated by reference in this prospectus that are not historical facts are forward-looking statements. We may, in
some cases, use terms such as “anticipates,” “believes,” “could,” “estimates,” “expects,”
“intends,” “may,” “plans,” “potential,” “predicts,” “projects,”
“should,” “will,” “would” or similar expressions or the negative of such items that convey uncertainty
of future events or outcomes to identify forward-looking statements.

Forward-looking statements are made based on management’s
beliefs, estimates and opinions on the date the statements are made and we undertake no obligation to update forward-looking statements
if these beliefs, estimates and opinions or other circumstances should change, except as may be required by applicable law. Although we
believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of
activity, performance or achievements.

<div align='center'>USE OF PROCEEDS</div>

We will not receive any proceeds from the sale of shares of common stock offered by the selling stockholders.

<div align='center'>SELLING STOCKHOLDERS</div>

This offering relates to the resale by the selling stockholders of up to 4,090,275 shares of common stock issued or issuable upon exercise of options or vesting of RSUs issued pursuant to grants made pursuant to our 2023 Equity Incentive Plan.

The following table sets forth, based on information
provided to us by the selling stockholders or known to us, the name of each selling stockholder, the nature of any position, office or
other material relationship, if any, which the selling stockholder has had, within the past three years, with us or with any of our predecessors
or affiliates, and the number of shares of our common stock beneficially owned by the selling stockholder before this offering. Except
as otherwise indicated, the selling stockholders are past or present employees, directors or consultants of the Company. The number of
shares owned are those beneficially owned, as determined under the rules of the