Vuzix Corp
25 Hendrix Road
West Henrietta, New York 14586
(585) 359-5900
September 23, 2022
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Eiko Yaoita Pyles and Claire Erlanger
| Re: | Vuzix Corp |
| Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 2, 2022 | |
| File No. 001-35955 |
Dear Ms. Eiko and Ms. Erlanger:
Please be advised that Vuzix Corporation will submit its response to the comments raised by the staff of the Securities and Exchange Commission in its letter dated September 13, 2022, by October 11, 2022. Should you have additional questions regarding this matter, please contact our counsel, Jeff Cahlon at 212-930-9700 or jcahlon@srf.law.
| Sincerely, | |
| /s/ Grant Russell | |
| Grant Russell | |
| Chief Financial Officer |