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