# EDGAR Filing Document

**Accession Number:** 0001463972
**File Stem:** 0000000000-23-002415
**Filing Date:** 2023-3
**Character Count:** 3267
**Document Hash:** 9b0859a2b9d3482a29bf509f34e42b1c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002415.hdr.sgml**: 20230606

**ACCESSION NUMBER**: 0000000000-23-002415

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230313

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vuzix Corp
- **CENTRAL INDEX KEY:** 0001463972
- **STANDARD INDUSTRIAL CLASSIFICATION:** RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
- **IRS NUMBER:** 043392453
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 25 HENDRIX ROAD
- **STREET 2:** SUITE A
- **CITY:** WEST HENRIETTA
- **STATE:** NY
- **ZIP:** 14586
- **BUSINESS PHONE:** 585-359-5900

**MAIL ADDRESS:**
- **STREET 1:** 25 HENDRIX ROAD
- **STREET 2:** SUITE A
- **CITY:** WEST HENRIETTA
- **STATE:** NY
- **ZIP:** 14586
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-23-029107

## Text-Extract

```

United States securities and exchange commission logo

                          March 13, 2023

       Grant Russel
       Chief Financial Officer
       Vuzix Corp
       25 Hendrix Road, Suite A
       West Henrietta, New York 14586

                                                        Re: Vuzix Corp
                                                            Registration
Statement on Form S-3
                                                            Filed March 6, 2023
                                                            File No. 333-270311

       Dear Grant Russel:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Gregory
Herbers at 202-551-8028 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Jeff Cahlon

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 13, 2023

Grant Russel
Chief Financial Officer
Vuzix Corp
25 Hendrix Road, Suite A
West Henrietta, New York 14586

**Re: Vuzix Corp**
**Registration Statement on Form S-3**
**Filed March 6, 2023**
**File No. 333-270311**

Dear Grant Russel:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Gregory Herbers at 202-551-8028 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing

cc: Jeff Cahlon