Company: VUZI
Filing Date: 2025-10-08
Form Type: S-3
Source: 0001104659-25-097917
Chunk: 15

Company: Vuzix Corp
Filing Date: 2025-10-08
Form: S-3
Chunk 15
---
 the                                                                                                                    
 description of our common stock contained in our Registration Statement on Form 8-A,                                   
 filed with the SEC on January 26, 2015.                                                                                |

You may request a copy of
these filings, at no cost, by writing or telephoning us at the following address: Eric Black, Vuzix Corporation, 25 Hendrix Road, West
Henrietta, New York 14586, telephone number 585-359-5900.

<div align='center'>10

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 14. Other Expenses of Issuance and Distribution.

The following table provides
information regarding the various expenses (other than placement agent fees) payable by us in connection with the issuance and distribution
of the securities being registered hereby. All amounts shown are estimates except the SEC registration fee.

| Securities and Exchange Commission Registration Fee |     | $ |  1,804 |
| Legal Fees and Expenses                             |     | $ | 15,000 |
| Accounting Fees and Expenses                        |     | $ |  8,000 |
| Miscellaneous                                       |     | $ |  5,000 |
| Total                                               |     | $ | 29,804 |

Item 15. Indemnification of Officers and Directors.

Section 145 of the Delaware
General Corporation Law provides that a corporation may indemnify directors and officers as well as other employees and individuals against
expenses including attorneys' fees, judgments, fines and amounts paid in settlement in connection with various actions, suits or proceedings,
whether civil, criminal, administrative or investigative other than an action by or in the right of the corporation, a derivative action,
if they acted in good faith and in a manner they reasonably believed to be in or not opposed to the best interests of the corporation,
and, with respect to any criminal action or proceeding, if they had no reasonable cause to believe their conduct was unlawful. A similar
standard is applicable in the case of derivative actions, except that indemnification only extends to expenses including attorneys' fees
incurred in connection with the defense or settlement of such actions, and the statute requires court approval before there can be any
indemnification where the person seeking indemnification has been found liable to the corporation. The statute provides that it is not
exclusive of other indemnification that may be granted by a corporation's certificate of incorporation, by-laws, agreement, a vote of
stockholders or disinterested directors or otherwise