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X UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington , D.C. 20549 ( Mark One ) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31 , 2020 TRANSITION REPORT UNDER SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from [ ] to [ ] Delaware ( State or other jurisdiction of incorporation or organization ) Commission file number 333-177463 audioeye AudioEye , Inc. ( Exact name of registrant as specified in its charter ) 5210 E. Williams Circle , Suite 750 , Tucson , Arizona ( Address of principal executive offices ) FORM 10 - K Title of Each Class Common Stock , par value $ 0.00001 per share Large accelerated filer Non - accelerated filer Emerging growth company Securities registered pursuant to Section 12 ( b ) of the Act : ( I.R.S. Employer Identification No. ) 85711 ( 866 ) 331-5324 ( Zip Code ) ( Registrant's telephone number , Including area code ) X 20-2939845 Trading Symbol ( s ) AEYE Securities registered pursuant to Section 12 ( g ) of the Act : None ( Title of class ) Indicate by check mark if the registrant is a well - known seasoned issuer , as defined in Rule 405 of the Securities Act . Yes No x Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15 ( d ) of the Act . Yes No x Indicate by check mark whether the registrant : ( 1 ) has filed all reports required to be filed by Section 13 or 15 ( d ) of the Securities Exchange Act of 1934 during the preceding 12 months ( or for such shorter period that the registrant was required to file such reports ) and ( 2 ) has been subject to such filing requirements for the past 90 days . Yes x No Name of Each Exchange on Which Registered The Nasdaq Capital Market Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S - T ( §232.405 of this chapter ) during the preceding 12 months ( or for such shorter period that the registrant was required to submit such files ) . Yes x No¨ Indicate by check mark whether the registrant is a large accelerated filer , an accelerated filer , a non - accelerated filer , a smaller reporting company , or an emerging growth company . See the definitions of “ large accelerated filer , ” “ accelerated filer , ” “ smaller reporting company , " and " emerging growth company " in Rule 12b - 2 of the Exchange Act . Accelerated filer Smaller reporting company X If an emerging growth company , indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13 ( a ) of the Exchange Act . ¨¨