Innovative Eyewear, Inc.
11900 Biscayne Blvd., Suite 630
Miami, Florida 33181
April 26, 2022
VIA EDGAR
Alan Campbell
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4561
| Re: | Innovative Eyewear, Inc. |
| Registration Statement on Form S-1 | |
| Filed December 13, 2021, as amended | |
| File No. 333-261616 |
Dear Mr. Campbell:
On April 22, 2022, Innovative Eyewear, Inc. requested acceleration of the effective date of the above referenced Registration Statement so that it would become effective at 5:00 p.m. ET on Tuesday, April 26, 2022 or as soon as thereafter practicable. We hereby withdraw our request for acceleration of effectiveness.
| Very truly yours, | |
| /s/ Harrison Gross | |
| Harrison Gross | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
