April 14, 2020
Via EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeff Kauten
| Re: | AudioEye, Inc. Registration Statement on Form S-3 Filed April 1, 2020 (Commission File No. 333-237545) |
Dear Sir or Madam:
In accordance with Rule 461 under the Securities Act of 1933, as amended, AudioEye, Inc. (the “Company”) hereby requests that the Registration Statement referred to above be declared effective on Wednesday, April 15, 2020, at 10:00 a.m. E.T. or as soon thereafter as shall be practicable.
Very truly yours,
| /s/ Heath Thompson | ||
| By: | Heath Thompson | |
| Chief Executive Officer | ||
cc: Katherine F. Ashton, Bryan Cave Leighton Paisner LLP
