Innovative Eyewear, Inc.
11900 Biscayne Blvd., Suite 630
Miami, Florida 33181
May 10, 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:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Innovative Eyewear, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on Thursday, May 12, 2022, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Harrison Gross | |
| Harrison Gross | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
