<SEC-DOCUMENT>0001104659-15-007393-index.html : 20151029
<SEC-HEADER>0001104659-15-007393.hdr.sgml : 20151029
<ACCEPTANCE-DATETIME>20150206144311
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-15-007393
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150206

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AUDIOEYE INC
		CENTRAL INDEX KEY:			0001362190
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5210 E. WILLIAMS CIRCLE
		STREET 2:		FIFTH FLOOR
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85711
		BUSINESS PHONE:		866-331-5324

	MAIL ADDRESS:	
		STREET 1:		5210 E. WILLIAMS CIRCLE
		STREET 2:		FIFTH FLOOR
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85711
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g38131bg01i001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g38131bg01i001.jpg

</DOCUMENT>
</SEC-DOCUMENT>