<SEC-DOCUMENT>0001144204-12-019402.txt : 20120402
<SEC-HEADER>0001144204-12-019402.hdr.sgml : 20120402
<ACCEPTANCE-DATETIME>20120402152435
ACCESSION NUMBER:		0001144204-12-019402
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20111231
FILED AS OF DATE:		20120402
DATE AS OF CHANGE:		20120402
EFFECTIVENESS DATE:		20120402

FILER:

	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

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-53846
		FILM NUMBER:		12733053

	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>NT 10-K
<SEQUENCE>1
<FILENAME>v308311_nt10k.htm
<DESCRIPTION>FORM NT 10-K
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 12b-25</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>NOTIFICATION OF LATE FILING</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 22%; vertical-align: top; font-size: 10pt">(CHECK ONE):</TD>
    <TD STYLE="width: 2%; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="width: 14%; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Wingdings">x </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">Form 10-K</FONT></TD>
    <TD STYLE="width: 2%; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="width: 14%; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Form 20-F</FONT></TD>
    <TD STYLE="width: 2%; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="width: 13%; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Form 11-K</FONT></TD>
    <TD STYLE="width: 2%; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="width: 13%; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Form 10Q</FONT></TD>
    <TD STYLE="width: 2%; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="width: 14%; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Form N-SAR</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="11" STYLE="font-size: 10pt; text-indent: 0.5in">For Period ended: December 31, 2011</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="11">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="11" STYLE="font-size: 10pt; text-indent: 0.5in"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Transition Report on Form 10-K</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="11" STYLE="font-size: 10pt; text-indent: 0.5in"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Transition Report on Form 20-F</FONT></TD></TR>
<TR>
    <TD COLSPAN="11" STYLE="font-size: 10pt; text-indent: 0.5in"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Transition Report on Form 11-K</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="11" STYLE="font-size: 10pt; text-indent: 0.5in"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Transition Report on Form 10-Q</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="11" STYLE="font-size: 10pt; text-indent: 0.5in"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Transition Report on Form N-SAR</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="11" STYLE="font-size: 10pt; text-indent: 0.5in">For the Transition Period Ended:</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; font-size: 10pt; font-style: italic; text-align: center">Read Instruction (on back page) Before Preparing Form. Please Print or Type.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: gray 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: center">NOTHING IN THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSION HAS VERIFIED ANY INFORMATION CONTAINED HEREIN.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: gray 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">If the notification relates to a portion of the filing checked above, identify the item(s) to which the notification relates: N/A</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: gray 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>PART I - REGISTRANT INFORMATION</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: gray 1.5pt solid; font-size: 10pt; font-weight: bold">Vuzix Corporation</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Full Name of Registrant</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: gray 1.5pt solid; font-size: 10pt; font-weight: bold">N/A</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Former Name if Applicable</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: gray 1.5pt solid; font-size: 10pt; font-weight: bold">75 Town Centre Drive</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Address of Principal Executive Office (Street and Number)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: gray 1.5pt solid; font-size: 10pt; font-weight: bold">Rochester, New York 14623</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">City, State and Zip Code</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>PART II - RULES 12b-25 (b) AND (c)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the subject report could not be filed without unreasonable
effort or expense and the registrant seeks relief pursuant to Rule 12b-25 (b), the following should be completed. (Check box if
appropriate)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 11%; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Wingdings">x</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> (a)</FONT></TD>
    <TD STYLE="width: 89%; font-size: 10pt">The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&yacute;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> (b)</FONT></TD>
    <TD STYLE="font-size: 10pt">The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> (c)</FONT></TD>
    <TD STYLE="font-size: 10pt">The accountant&rsquo;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>PART III - NARRATIVE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">State below in reasonable detail the reasons why Form 10-K,
20-F, 11-K, 10-Q, N-SAR, or the transition report or portion thereof could not be filed within the prescribed period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Registrant was unable to file its Report
on Form 10-K for the calendar ended December 31, 2011, because it was unable to prepare the financial statements required in that
report without unreasonable effort or expense.&nbsp;&nbsp; Specifically, Registrant&rsquo;s auditors have been unable to verify
certain matters relating to the Registrant&rsquo;s outstanding indebtedness and the valuation of its assets sufficiently for them
to be able to render an opinion with respect to Registrant&rsquo;s financial statements.&nbsp;&nbsp; The auditors continue their
investigation and analysis, and Registrant will file its Report on Form 10-K for the calendar year ended December 31, 2011 as soon
as they are able to render an opinion, but in any event within fifteen (15) days after the date that report was due.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>PART IV - OTHER INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-indent: -0.25in">(1)</TD>
    <TD COLSPAN="5" STYLE="font-size: 10pt">Name and telephone number of person to contact in regard to this notification</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="border-bottom: gray 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center">Robert Mechur</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: gray 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center">585</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: gray 1.5pt solid; font-size: 10pt; font-weight: bold; text-align: center">987-2881</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">(Name)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">(Area Code)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">(Telephone Number)</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="width: 249px">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; font-size: 10pt">(2)</TD>
    <TD STYLE="width: 95%; font-size: 10pt">Have all other periodic reports required under section 13 or 15(d) of the Securities Exchange Act of 1934 or section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s).</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: right"><FONT STYLE="font-family: Wingdings">&yacute;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Yes </FONT><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> No</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-bottom: gray 1.5pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">(3)</TD>
    <TD STYLE="font-size: 10pt">Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: right"><FONT STYLE="font-family: Wingdings">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> Yes </FONT><FONT STYLE="font-family: Wingdings">&yacute;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"> No</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-bottom: gray 1.5pt solid">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If so: attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: gray 1.5pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Vuzix Corporation</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">(Name of Registrant as specified in charter)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: April 2, 2012</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: gray 1.5pt solid; font-size: 10pt">/s/ Paul Travers</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Paul Travers, President &amp; CEO</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>INSTRUCTION</B>: The form may be signed by an executive officer
of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed
or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other
than an executive officer), evidence of the representative&rsquo;s authority to sign on behalf of the registrant shall be filed
with the form.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ATTENTION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INTENTIONAL MISSTATEMENTS OR OMISSIONS
OF FACT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONSTITUTE FEDERAL CRIMINAL VIOLATIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(SEE 18 U.S.C. 1001).</B></P>



<P STYLE="margin: 0">&nbsp;</P>

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