<SEC-DOCUMENT>0001104659-24-112270-index.html : 20241206
<SEC-HEADER>0001104659-24-112270.hdr.sgml : 20241206
<ACCEPTANCE-DATETIME>20241029164542
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-24-112270
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20241029

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vuzix Corp
		CENTRAL INDEX KEY:			0001463972
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				043392453
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		25 HENDRIX ROAD
		STREET 2:		SUITE A
		CITY:			WEST HENRIETTA
		STATE:			NY
		ZIP:			14586
		BUSINESS PHONE:		585-359-5900

	MAIL ADDRESS:	
		STREET 1:		25 HENDRIX ROAD
		STREET 2:		SUITE A
		CITY:			WEST HENRIETTA
		STATE:			NY
		ZIP:			14586
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2425071d3_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2425071d3_correspimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>