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United States securities and exchange commission logo





                            January 26, 2022

       Harrison Gross
       Chief Executive Officer
       Innovative Eyewear, Inc.
       11900 Biscayne Blvd., Suite 630
       Miami, Florida, 33181

                                                        Re: Innovative Eyewear,
Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed January 20,
2021
                                                            File No. 333-261616

       Dear Mr. Gross:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Amendment No. 2 to Registration Statement on Form S-1

       Recent Developments, page 9

   1.                                                   Please revise your
Recent Developments section to address the following:
                                                            In order to better
balance the presentation of preliminary estimated revenues for the
                                                            quarter ended
December 31, 2021, please present estimated net income or range of
                                                            net income for the
quarter ended December 31, 2021.
                                                            Please provide a
narrative discussion that addresses the increase in quarterly revenues
                                                            experienced in the
fourth quarter of 2021 while at the same time your cost of goods
                                                            sold went down.
 Harrison Gross
Innovative Eyewear, Inc.
January 26, 2022
Page 2

       You may contact Kristin Lochhead at 202-551-3664 or Kevin Vaughn at
202-551-3494 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Alan Campbell at 202-551-4224 or Suzanne Hayes at 202-551-3675 with any
other
questions.



                                                         Sincerely,
FirstName LastNameHarrison Gross
                                                         Division of
Corporation Finance
Comapany NameInnovative Eyewear, Inc.
                                                         Office of Life
Sciences
January 26, 2022 Page 2
cc:       Sarah W. Williams, Esq.
FirstName LastName
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