<SEC-DOCUMENT>0001104659-22-067193-index.html : 20220601
<SEC-HEADER>0001104659-22-067193.hdr.sgml : 20220601
<ACCEPTANCE-DATETIME>20220601171419
ACCESSION NUMBER:		0001104659-22-067193
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20220601
DATE AS OF CHANGE:		20220601
EFFECTIVENESS DATE:		20220601

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-265355
		FILM NUMBER:		22988269

	BUSINESS ADDRESS:	
		STREET 1:		5210 E. WILLIAMS CIRCLE
		STREET 2:		SUITE 750
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85711
		BUSINESS PHONE:		866-331-5324

	MAIL ADDRESS:	
		STREET 1:		5210 E. WILLIAMS CIRCLE
		STREET 2:		SUITE 750
		CITY:			TUCSON
		STATE:			AZ
		ZIP:			85711
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2217498d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
Document 1 - file: tm2217498d1_s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2217498d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: tm2217498d1_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2217498d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 3 - file: tm2217498d1_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>tm2217498d1_ex107.htm
<DESCRIPTION>EXHIBIT 107
<TEXT>
Document 4 - file: tm2217498d1_ex107.htm

</DOCUMENT>
</SEC-DOCUMENT>