Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 13

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 13
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 this prospectus will automatically
update and supersede this information. We incorporate by reference the documents listed below and any future filings made with the SEC
under all documents subsequently filed by us pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act until the selling
stockholders have sold all of the shares offered hereby or such shares have been deregistered.

Notwithstanding the foregoing, information furnished
under Items 2.02 and 7.01 of any Current Report on Form 8-K, including the related exhibits, is not incorporated by reference in
this Registration Statement.

<div align='center'>14

Disclosure Of Commission Position On Indemnification

For Securities Act Liabilities</div>

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, bylaws, agreement, a vote of stockholders or disinterested
directors or otherwise.

Our Amended and Restated Certificate of Incorporation,
as amended, and By-Laws provide that we will indemnify and hold harmless, to the fullest extent permitted by Section 145 of the Delaware
General Corporation Law, as amended from time to time, each person that such section grants us the power to indemnify.

The Delaware General Corporation Law permits a
corporation to provide in its certificate of incorporation that a director of the corporation shall not be personally liable to the corporation
or its stockholders for monetary damages for breach of fiduciary duty as a director