AcomoEye is developing a breakthrough technology that improves visual comfort in VR headsets by integrating high-speed eye-tracking and focus-tunable lenses. The project aims to solve the long-standing vergence–accommodation conflict, which causes eye strain and discomfort in VR. With support from ACTPHAST, AcomoEye is designing an innovative lens prototype that dynamically adjusts focus based on where the user is looking, enabling a more natural and immersive VR experience.