Company: VUZI
Filing Date: 2025-05-02
Form Type: S-8
Source: 0001104659-25-044096
Chunk: 12

Company: Vuzix Corp
Filing Date: 2025-05-02
Form: S-8
Chunk 12
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'>13</div>

Accordingly, during such times as a selling stockholder
may be deemed to be engaged in a distribution of the common stock, and therefore be considered to be an underwriter, the selling stockholder
must comply with applicable law and, among other things:

| 1. | may not engage in any stabilization activities in connection with our common stock; |

| 2. | may not cover short sales by purchasing shares while the distribution is taking place; and |

| 3. | may not bid for or purchase any of our securities or attempt to induce any person to purchase any of our securities other than as permitted under the Exchange Act. |

In addition, we will make copies of this prospectus
available to the selling stockholders for the purpose of satisfying the prospectus delivery requirements of the Securities Act.

State Securities Laws

Under the securities laws of some states, the
shares of common stock may be sold in such states only through registered or licensed brokers or dealers. In addition, in some states
the shares of common stock may not be sold unless the shares have been registered or qualified for sale in the state or an exemption from
registration or qualification is available and is complied with.

Expenses of Registration

We are bearing all costs relating to the registration
of the common stock. The selling stockholders, however, will pay any commissions or other fees payable to brokers or dealers in connection
with any sale of the common stock.

<div align='center'>LEGAL MATTERS</div>

The validity of the common stock has been passed
upon by Sichenzia Ross Ference Carmel LLP, New York, New York.

<div align='center'>EXPERTS</div>

The consolidated financial statements of Vuzix Corporation appearing in Vuzix Corporation’s Annual Report on Form 10-K for the year ended December 31, 2024, have been audited by Freed Maxick P.C., as set forth in its
report thereon, included therein, and incorporated herein by reference. Such consolidated financial statements are incorporated herein
by reference in reliance upon such report given on the authority of such firm as experts in accounting and auditing.

<div align='center'>INCORPORATION OF CERTAIN DOCUMENTS by Reference</div>

The Securities and Exchange Commission, or SEC,
allows us to incorporate by reference certain of our publicly filed documents into this prospectus, which means that such information
is considered part of this prospectus. Information that we file with the SEC subsequent to the date of