<SEC-DOCUMENT>0001315863-25-000164.txt : 20250213
<SEC-HEADER>0001315863-25-000164.hdr.sgml : 20250213
<ACCEPTANCE-DATETIME>20250213080129
ACCESSION NUMBER:		0001315863-25-000164
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250213
DATE AS OF CHANGE:		20250213

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AUDIOEYE INC
		CENTRAL INDEX KEY:			0001362190
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-87435
		FILM NUMBER:		25617265

	BUSINESS ADDRESS:	
		STREET 1:		5210 E. WILLIAMS CIRCLE
		STREET 2:		SUITE 750
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85711
		BUSINESS PHONE:		866-331-5324

	MAIL ADDRESS:	
		STREET 1:		5210 E. WILLIAMS CIRCLE
		STREET 2:		SUITE 750
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85711

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sero Capital LLC
		CENTRAL INDEX KEY:			0001751296
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		1333 2ND STREET
		STREET 2:		3RD FLOOR
		CITY:			SANTA MONICA
		STATE:			CA
		ZIP:			90401
		BUSINESS PHONE:		(212) 404-6677

	MAIL ADDRESS:	
		STREET 1:		1333 2ND STREET
		STREET 2:		3RD FLOOR
		CITY:			SANTA MONICA
		STATE:			CA
		ZIP:			90401
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
<submissionType>SCHEDULE 13G/A</submissionType>
<previousAccessionNumber>0001193125-19-027519</previousAccessionNumber>
<filerInfo>
<filer>
<filerCredentials>
<cik>0001751296</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<amendmentNo>5</amendmentNo>
<securitiesClassTitle>Common Stock, par value $0.00001 per share</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>12/31/2024</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0001362190</issuerCik>
<issuerName>AUDIOEYE INC</issuerName>
<issuerCusip>050734201</issuerCusip>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>5210 East Williams Circle, Suite 750</com:street1>
<com:city>Tucson</com:city>
<com:stateOrCountry>AZ</com:stateOrCountry>
<com:zipCode>85711</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
</designateRulesPursuantThisScheduleFiled>
</coverPageHeader>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>Sero Capital LLC</reportingPersonName>
<memberGroup>b</memberGroup>
<citizenshipOrOrganization>DE</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>0</soleVotingPower>
<sharedVotingPower>1864290</sharedVotingPower>
<soleDispositivePower>0</soleDispositivePower>
<sharedDispositivePower>1864290</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1864290</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>15.3</classPercent>
<typeOfReportingPerson>OO</typeOfReportingPerson>
</coverPageHeaderReportingPersonDetails>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>David Moradi</reportingPersonName>
<memberGroup>b</memberGroup>
<citizenshipOrOrganization>X1</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>2576996</soleVotingPower>
<sharedVotingPower>0</sharedVotingPower>
<soleDispositivePower>2576996</soleDispositivePower>
<sharedDispositivePower>0</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2576996</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>20.9</classPercent>
<typeOfReportingPerson>IN</typeOfReportingPerson>
</coverPageHeaderReportingPersonDetails>
<items>
<item1>
<issuerName>AUDIOEYE INC</issuerName>
<issuerPrincipalExecutiveOfficeAddress>5210 East Williams Circle, Suite 750, Tucson, Arizona, 85711</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>Sero Capital LLC&#13;
David Moradi&#13;
&#13;
The filing persons named above are collectively referred to herein as the "Reporting Persons."</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>Sero Capital LLC&#13;
119 Washington Avenue, Suite 403&#13;
Miami Beach, FL 33139&#13;
&#13;
David Moradi&#13;
119 Washington Avenue, Suite 403&#13;
Miami Beach, FL 33139</principalBusinessOfficeOrResidenceAddress>
<citizenship>Sero Capital LLC - Delaware&#13;
David Moradi - United States of America</citizenship>
</item2>
<item3>
<notApplicableFlag>Y</notApplicableFlag>
</item3>
<item4>
<amountBeneficiallyOwned>Sero Capital LLC - 1,864,290&#13;
David Moradi - 2,576,996</amountBeneficiallyOwned>
<classPercent>Sero Capital LLC -15.3%&#13;
David Moradi - 20.9%&#13;
&#13;
Such percentages are based on 12,178,130 shares of common stock, par value $0.00001 per share (the "Common Stock"), of AudioEye, Inc. (the "Issuer") outstanding as of October 31, 2024, as reported on the Issuer's prospectus supplement on Form 424(b)(7) filed with the U.S. Securities and Exchange Commission on December 5, 2024, and for Mr. Moradi, 12,178,130 shares of the Issuer's Common Stock, plus 37,242 shares of the Issuer's Common Stock issued to Mr. Moradi after such date to settle performance stock units, plus 111,706 of new shares of the Issuer's Common Stock issuable within 60 days due to derivative securities held by Mr. Moradi.</classPercent>
<numberOfSharesPersonHas>
<solePowerOrDirectToVote>Sero Capital LLC - 0&#13;
David Moradi - 2,576,996</solePowerOrDirectToVote>
<sharedPowerOrDirectToVote>Sero Capital LLC - 1,864,290&#13;
David Moradi - 0</sharedPowerOrDirectToVote>
<solePowerOrDirectToDispose>Sero Capital LLC - 0&#13;
David Moradi - 2,576,996</solePowerOrDirectToDispose>
<sharedPowerOrDirectToDispose>Sero Capital LLC -15.3%&#13;
David Moradi -20.9%&#13;
&#13;
Such percentages are based on 12,178,130 shares of common stock, par value $0.00001 per share (the "Common Stock"), of AudioEye, Inc. (the "Issuer") outstanding as of October 31, 2024, as reported on the Issuer's prospectus supplement on Form 424(b)(7) filed with the U.S. Securities and Exchange Commission on December 5, 2024, and for Mr. Moradi, 12,178,130 shares of the Issuer's Common Stock, plus 37,242 shares of the Issuer's Common Stock issued to Mr. Moradi after such date to settle performance stock units, plus 111,706 of new shares of the Issuer's Common Stock issuable within 60 days due to derivative securities held by Mr. Moradi.</sharedPowerOrDirectToDispose>
</numberOfSharesPersonHas>
</item4>
<item5>
<notApplicableFlag>Y</notApplicableFlag>
</item5>
<item6>
<notApplicableFlag>Y</notApplicableFlag>
</item6>
<item7>
<notApplicableFlag>Y</notApplicableFlag>
</item7>
<item8>
<notApplicableFlag>Y</notApplicableFlag>
</item8>
<item9>
<notApplicableFlag>Y</notApplicableFlag>
</item9>
<item10>
<notApplicableFlag>Y</notApplicableFlag>
</item10>
</items>
<signatureInformation>
<reportingPersonName>Sero Capital LLC</reportingPersonName>
<signatureDetails>
<signature>/s/ David Moradi</signature>
<title>David Moradi/Chief Executive Officer</title>
<date>02/13/2025</date>
</signatureDetails>
</signatureInformation>
<signatureInformation>
<reportingPersonName>David Moradi</reportingPersonName>
<signatureDetails>
<signature>/s/ David Moradi</signature>
<title>David Moradi/Self</title>
<date>02/13/2025</date>
</signatureDetails>
</signatureInformation>
</formData>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
