March 24, 2015
Securities and Exchange Commission
Division of Corporate Finance
Attn. Stephen Krikorian and Ryan Rohn
100 F. Street, N.E.
Washington, D.C. 20549
Stephen Krikorian: Phone: 202-551-3488
Ryan Rohn Phone: 202-551-3739
Re: AudioEye, Inc.
Form 10-K for the Fiscal Year ended December 31, 2013
Filed March 31, 2014
Form 10-Q for the Quarterly Period ended September 30, 2014
Filed November 7, 2014
File No. 333-177463
Dear Mr. Krikorian,
The Company is in receipt of the Staff’s comment letter, dated March 12, 2015, regarding the Company’s Form 10-K for the fiscal year ended December 31, 2013 and Form 10-Q for the quarterly period ended September 30, 2014. The Company intends to submit its response to the Staff’s comment letter by April 3, 2015.
Thank you for your assistance. If you have any questions, please call me at (520) 663-0007 or email me at nbradley@audioeye.com.
Sincerely, |
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/s/ Nathaniel Bradley |
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Nathaniel Bradley
Chief Executive Officer and President
CC: Ryan Rohn
Carr Bettis
Edward O’Donnell
Constantine Potamianos
James Thompson
Steven Vertucci
Jessica Lochmann Allen
David Ficksman