<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001477932-19-000652</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001768651</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>8</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001362190</issuerCik>
        <issuerName>AUDIOEYE INC</issuerName>
        <issuerCusip>050734201</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>5210 E. WILLIAMS CIRCLE</com:street1>
          <com:street2>5210 E. WILLIAMS CIRCLE</com:street2>
          <com:city>TUCSON</com:city>
          <com:stateOrCountry>AZ</com:stateOrCountry>
          <com:zipCode>85711</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Kosow Keith</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>401126.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>401126.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>401126.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>3.3</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>(1)	Comprised of (i) 49,494 shares of Common Stock held by Keith Kosow; (ii) 246,297 shares of Common stock held by KTK Capital, Inc., a company controlled by Keith Kosow for which he is deemed the beneficial owner and (iii) 105,335 shares of Common Stock held by Cedar Holdings MGMT, a company controlled by Keith Kosow for which he is deemed the beneficial owner.

(2)	Based on 12,178,130 shares of the registrant's common stock issued and outstanding as of October 31, 2024.
</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>KTK Capital, Inc.</reportingPersonName>
      <citizenshipOrOrganization>FL</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>246297.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>246297.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>246297.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>2.0</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>(1)	Comprised of 246,297 shares of Common stock held by KTK Capital, Inc., a company controlled by Keith Kosow for which he is deemed the beneficial owner.

(2)	Based on 12,178,130 shares of the registrant's common stock issued and outstanding as of October 31, 2024.
</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Cedar Holdings MGMT</reportingPersonName>
      <citizenshipOrOrganization>FL</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>105335.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>105335.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>105335.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>0.9</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>(1)	Comprised of 105,335 shares of Common stock held by Cedar Holdings MGMT, a company controlled by Keith Kosow for which he is deemed the beneficial owner.

(2)	Based on 12,178,130 shares of the registrant's common stock issued and outstanding as of October 31, 2024.
</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>AUDIOEYE INC</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>5210 E. WILLIAMS CIRCLE, 5210 E. WILLIAMS CIRCLE, TUCSON, ARIZONA, 85711.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Keith Kosow
KTK Capital, Inc.
Cedar Holdings MGMT

The foregoing are sometimes together referred to herein as ?reporting person?.
</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>100 South Pointe Drive #1206, Miami Beach, FL 33139</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Keith Kosow - United States citizen
KTK Capital, Inc - a corporation formed under the laws of the State of Florida
Cedar Holdings MGMT - a corporation formed under the laws of the State of Florida
</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>401,126.00</amountBeneficiallyOwned>
        <classPercent>3.3%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>401,126.00</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0.00</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>401,126.00</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0.00</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Kosow Keith</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Keith Kosow</signature>
        <title>Individual</title>
        <date>01/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>KTK Capital, Inc.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Keith Kosow</signature>
        <title>Authorized Signatory</title>
        <date>01/14/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Cedar Holdings MGMT</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Keith Kosow</signature>
        <title>Authorized Signatory</title>
        <date>01/14/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>