Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 14

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 14
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, except for liability for:

| · | any breach of the director's duty of loyalty to the corporation or its stockholders; |

| · | acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law; |

| · | payments of unlawful dividends or unlawful stock repurchases or redemptions; or |

| · | any transaction from which the director derived an improper personal benefit. |

Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, offices or controlling persons of ours, pursuant to the foregoing provisions,
or otherwise, we have been advised that, in the opinion of the Securities and Exchange Commission, such indemnification is against public
policy as expressed in the Securities Act, and is, therefore, unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by us of expenses incurred or paid by a director, officer or controlling person of ours in the successful
defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
being registered hereunder, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit
to a court of appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed in the Securities
Act and will be governed by the final adjudication of such issue.

<div align='center'>Additional Information Available to You</div>

This prospectus is part of a Registration Statement
on Form S-8 that we filed with the SEC. Certain information in the Registration Statement has been omitted from this prospectus in
accordance with the rules of the SEC. We file annual, quarterly and special reports, proxy statements and other information with
the SEC. which may be accessed through the SEC’s World Wide Web site at http://www.sec.gov.

<div align='center'>15

PART II

INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>

Item 3. Incorporation of Documents by Reference.

The Company hereby incorporates by reference into
this Registration Statement the documents listed below. In addition, all documents subsequently filed pursuant to Sections 13(a), 13(c),
14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered have
been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration
Statement and to