Exhibit 23.2





Consent of Independent Registered Public Accounting Firm



Vuzix Corporation

2166 Brighton-Henrietta Townline Rd

Rochester, NY 14623


We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated April 9, 2014, relating to the consolidated balance sheet of Vuzix Corporation as of December 31, 2013 and the related consolidated statements of operations, changes in stockholders' equity (deficit) and cash flows for the year then ended. Our report contains an explanatory paragraph regarding the Company's ability to continue as a going concern. We also consent to the reference to us under the caption Experts in such Registration Statement.



/s/ EFP Rotenberg, LLP


EFP Rotenberg, LLP

Rochester, New York

January 29, 2016