Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 2

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 2
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ive Plan, 2,664,562 shares
issuable upon exercise of options, and 684,523 shares issuable upon vesting of restricted stock units, or RSUs, issued under our 2023
Equity Incentive Plan. It is anticipated that the selling stockholders will offer shares for sale at prevailing prices on the Nasdaq Capital
Market on the date of sale. We will receive no part of the proceeds from sales made under this reoffer prospectus. The selling stockholders
will bear all sales commissions and similar expenses. Any other expenses incurred by us in connection with the registration and offering
and not borne by the selling stockholders will be borne by us.

This reoffer prospectus has
been prepared for the purposes of registering the shares under the Securities Act of 1933, as amended (the “Securities Act”)
to allow for future sales by selling stockholders on a continuous or delayed basis to the public without restriction.

The selling stockholders and
any brokers executing selling orders on their behalf may be deemed to be “underwriters” within the meaning of the Securities
Act, in which event commissions received by such brokers may be deemed to be underwriting commissions under the Securities Act.

Our common stock is quoted on the Nasdaq Capital
Market under the symbol “VUZI”. The last reported sale price of our common stock on the Nasdaq Capital Market on May 1, 2025,
was $1.90 per share.

Investing in our common stock involves risks. See “Risk Factors” on page 7 of this reoffer prospectus.

Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.

<div align='center'>The date of this prospectus is May 2, 2025.

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TABLE OF CONTENTS</div>

|                                                      | Page |
| Prospectus Summary                                   |    5 |
| Risk Factors                                         |    7 |
| Cautionary Note Regarding Forward Looking Statements |    7 |
| Use of Proceeds                                      |    8 |
| Selling Stockholders                                 |    8 |
| Plan of Distribution                                 |   11 |
| Legal Matters                                        |   13 |
| Experts                                              |   13 |
| Incorporation of Certain Documents by Reference      |   13 |
| Disclosure of Commission Position on Indemnification 
 For Securities Act Li