AUDIOEYE, INC.
5210 E. Williams Circle, Suite 750
Tucson, AZ 85711
February 10, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | AudioEye, Inc. |
Registration Statement on Form S-3 (File No. 333-252864)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Regis Corporation (the “Registrant”) hereby requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission on February 11, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby authorizes Jonathan Zimmerman, of Faegre Drinker Biddle & Reath LLP, to orally modify or withdraw this request for acceleration.
Very truly yours, | ||
AUDIOEYE, INC. | ||
By: | /s/ James Spolar | |
Name: | James Spolar | |
Title: | General Counsel |