# EDGAR Filing Document

**Accession Number:** 0001463972
**File Stem:** 0001104659-25-119995
**Filing Date:** 2025-12
**Character Count:** 1881
**Document Hash:** b71a21f4b3941d5d7952d7ef6cd3dbdf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-119995.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0001104659-25-119995

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251210

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vuzix Corp
- **CENTRAL INDEX KEY:** 0001463972
- **STANDARD INDUSTRIAL CLASSIFICATION:** RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 043392453
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**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

**Vuzix Corporation**

**25 Hendrix Road, Suite A**

**West Henrietta, New York 14586**

December 10, 2025

**<u>EDGAR</u>**

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Vuzix Corporation** |
|  | **Registration Statement on Form S-3, as amended** |
|  | **File No. 333-290773** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Vuzix Corporation respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m.., Eastern Time, on December 12, 2025, or as soon thereafter as possible.

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| | |
|:---|:---|
| Vuzix Corporation | Vuzix Corporation |
| By: | /s/ Grant Russell |
| Name: Grant Russell | Name: Grant Russell |
| Title: Chief Financial Officer | Title: Chief Financial Officer |

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