Innovative Eyewear Inc 10-Q

Item 4. Controls and Procedures Disclosure Controls and Procedures This quarterly report does not include a report of management’s assessment regarding internal control over financial reporting or an attestation report of the company’s registered public accounting firm due to a transition period established by rules of the Securities and Exchange Commission for newly public companies. 22 Part II. Other Information Item 1. Legal Proceedings None. Item 1A. Risk Factors There have been no material changes in our risk factors from those disclosed in our Registration Statement on Form S-1, which was declared effective by the SEC on August 12, 2022.