-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001209191-09-055976.txt : 20091208
<SEC-HEADER>0001209191-09-055976.hdr.sgml : 20091208
<ACCEPTANCE-DATETIME>20091208164516
ACCESSION NUMBER:		0001209191-09-055976
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20091208
FILED AS OF DATE:		20091208
DATE AS OF CHANGE:		20091208

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Lee William
		CENTRAL INDEX KEY:			0001474779

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-53846
		FILM NUMBER:		091229118

	MAIL ADDRESS:	
		STREET 1:		75 TOWN CENTRE DR
		STREET 2:		C/O VUZIX CORPORATION
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14623

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vuzix Corp
		CENTRAL INDEX KEY:			0001463972
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
		IRS NUMBER:				043392453
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		75 TOWN CENTRE DRIVE
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14623
		BUSINESS PHONE:		585-359-5900

	MAIL ADDRESS:	
		STREET 1:		75 TOWN CENTRE DRIVE
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14623
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>c92549_3x1.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0203</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2009-12-08</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001463972</issuerCik>
        <issuerName>Vuzix Corp</issuerName>
        <issuerTradingSymbol>VZX:TSXV</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001474779</rptOwnerCik>
            <rptOwnerName>Lee William</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O  VUZIX CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>75 TOWN CENTRE DRIVE</rptOwnerStreet2>
            <rptOwnerCity>ROCHESTER</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>14623</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <remarks>The following exhibits are included in this Initial Statement of Beneficial Ownership of Securities on Form 3:
24 Power of Attorney</remarks>

    <ownerSignature>
        <signatureName>/s/ Grant Russell, attorney-in-fact for William Lee</signatureName>
        <signatureDate>2009-12-08</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>c92549_24.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
<html>
<head><title>Power of Attorney</title></head>
<body><DIV
style="margin-left: 0.25in; width: 7.2in; font-family: 'Times New Roman',Times,serif">

<P style="font-size: 10pt" align="center"><B>POWER OF ATTORNEY</B>

<P style="font-size: 10pt; text-indent: 4%" align="left">Know all persons by
these presents, that the undersigned, William Lee, hereby constitutes and
appoints each of Grant Russell and Steven D. Ward, either of them signing
individually, the undersigned&#8217;s true and lawful attorney-in-fact to:

<P>
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">

 <TR
style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000"
valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="4%">&nbsp;</TD>
  <TD nowrap align="left" width="3%">(1)</TD>
  <TD width="1%">&nbsp;</TD>
  <TD>execute for and on behalf of the undersigned, in the undersigned&#8217;s
capacity as an officer and/or director Vuzix Corporation, a Delaware
corporation (the &#8220;Company&#8221;), Forms 3, 4 and 5 (including amendments
thereto) in accordance with Section 16(a) of the Exchange Act of 1934, as
amended (the &#8220;Exchange Act&#8221;) and the rules and regulations
thereunder;</TD>
 </TR>

</TABLE>


<P>
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">

 <TR
style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000"
valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="4%">&nbsp;</TD>
  <TD nowrap align="left" width="3%">(2)</TD>
  <TD width="1%">&nbsp;</TD>
  <TD>do and perform any and all acts for and on behalf of the undersigned that
may be necessary or desirable to complete and execute any such Forms 3, 4 and 5
and timely file such forms (including amendments thereto) with the United
States Securities and Exchange Commission (&#8220;SEC&#8221;) and any stock
exchange or similar authority; and</TD>
 </TR>

</TABLE>


<P>
<TABLE style="font-size: 10pt" cellspacing="0" cellpadding="0" width="100%"
border="0">

 <TR
style="font-size: 10pt; background: none transparent scroll repeat 0% 0%; color: #000000"
valign="top">
  <TD style="background: none transparent scroll repeat 0% 0%"
width="4%">&nbsp;</TD>
  <TD nowrap align="left" width="3%">(3)</TD>
  <TD width="1%">&nbsp;</TD>
  <TD>take any other action of any type whatsoever in connection with the
foregoing which, in the opinion of such attorney-in-fact, may be of benefit to,
in the best interest of, or legally required by, the undersigned, it being
understood that the documents executed by such attorney-in-fact on behalf of
the undersigned pursuant to this Power of Attorney shall be in such form and
shall contain such terms and conditions as such attorney-in-fact may approve in
such attorney-in-fact&#8217;s discretion.</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt; text-indent: 4%" align="left">The undersigned hereby
grants to each such attorney-in-fact full power and authority to do and perform
each and every act and thing whatsoever requisite, necessary or proper to be
done in the exercise of any of the rights and powers herein granted, as fully
to all intents and purposes as the undersigned might or could do if personally
present, with full power of substitution and revocation, hereby ratifying and
confirming all that such attorney-in-fact, or such attorney-in-fact&#8217;s
substitute or substitutes, shall lawfully do or cause to be done by virtue of
this power of attorney and the rights and powers herein granted. The
undersigned acknowledges that the foregoing attorneys-in-fact, in serving in
such capacity at the request of the undersigned, is not assuming, nor is the
Company assuming, any of the undersigned&#8217;s responsibilities to comply
with Section&nbsp;16 of the Exchange Act and the rules and regulations
thereunder.

<P style="font-size: 10pt; text-indent: 4%" align="left">The undersigned agrees
each that such attorney-in-fact may rely entirely on information furnished
orally or in writing by the undersigned to such attorney-in-fact. The
undersigned also agrees to indemnify and hold harmless the Company and each
such attorney-in-fact against any losses, claims, damages or liabilities (or
actions in these respects) that arise out of or are based on any untrue
statement or omission of necessary facts in the information provided by the
undersigned to such attorney-in-fact for purposes of executing, acknowledging,
delivering and filing Forms 3, 4 or 5 (including amendments thereto) and agrees
to reimburse the Company and such attorney-in-fact for any legal or other
expenses reasonably incurred in connection with investigating or defending
against any such loss, claim, damage, liability or action.

<P style="font-size: 10pt; text-indent: 4%" align="left">This Power of Attorney
supersedes any power of attorney previously executed by the undersigned
regarding the purposes outlined in the first paragraph hereof (&#8220;Prior
Powers of Attorney&#8221;) and the authority of the attorney-in-fact named in
any Prior Powers of Attorney is hereby revoked.

<P style="font-size: 10pt; text-indent: 4%" align="left">This Power of Attorney
shall remain in full force and effect until the undersigned is no longer
required to file Forms 3, 4 and 5 with respect to the undersigned&#8217;s
holdings of and transactions in securities issued by the Company, unless
earlier revoked by the undersigned in a signed writing delivered to the
foregoing attorneys-in-fact. This Power of Attorney may be filed with the SEC
as a confirming statement of authority granted herein.

<P style="font-size: 10pt; text-indent: 4%" align="left">IN WITNESS WHEREOF,
the undersigned has caused this Power of Attorney to be executed as of this
28th day of September, 2009.

<P style="font-size: 10pt; margin-left: 50%" align="left">By:<U> /s/ William
Lee</U> <BR>Name: William Lee

<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">&nbsp;
</DIV>

</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
