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                          February 16, 2024

       Harrison Gross
       Chief Executive Officer
       Innovative Eyewear Inc
       11900 Biscayne Blvd
       Suite 630
       North Miami, Florida 33181

                                                        Re: Innovative Eyewear
Inc
                                                            Registration
Statement on Form S-3
                                                            Filed February 7,
2024
                                                            File No. 333-276938

       Dear Harrison Gross:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Robert
Augustin at 202-551-8483 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services