COVER 14 filename14.htm

fs11101_cover-audio.htm

Law Offices

SEC ATTORNEYS, LLC

Two Corporate Drive, Suite 234

Shelton, Connecticut 06484-6213

1.203.222.9333 Tel		Securities, Hedge Funds, Corporate,
1.203.225.1244 Fax		Tax, International, Mergers and
www.secattorneys.com		Acquisitions and Related Matters

 

October 21, 2011

Filed via EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C.  20549

Re:           AudioEye, Inc.

To Whom It May Concern:

On behalf of AudioEye, Inc., Commission File Number 000-1362190, I enclose Form S-1 Registration Statement Under The Securites Act of 1933. 

If you have any questions please feel free to call me. Thank you.

Sincerely,

/s/ Jerry Gruenbaum

Jerry Gruenbaum. Esquire

cc: David L. Ficksman, Esq. [TroyGould PC] 

SEC ATTORNEYS, LLC IS A PRIVATELY OWNED LAW FIRM NOT AFFILIATED WITH ANY GOVERNMENTAL AGENCY