SEC Comment Letter 0000000000-24-009006 to AEye, Inc. (LIDR)
AEye, Inc.
Date: Aug. 7, 2024 · CIK: 0001818644 · Accession: 0000000000-24-009006
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281235
Letter
August 7, 2024 Matthew Fisch Chief Executive Officer AEye, Inc. 4670 Willow Road, Suite 125 Pleasanton, CA 94588 Re:AEye, Inc. Registration Statement on Form S-1 File No. 333-281235 Dear Matthew Fisch: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Yian Huang
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August 7, 2024
Matthew Fisch
Chief Executive Officer
AEye, Inc.
4670 Willow Road, Suite 125
Pleasanton, CA 94588
Re:AEye, Inc.
Registration Statement on Form S-1
File No. 333-281235
Dear Matthew Fisch:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Yian Huang