Correspondence 0000947871-23-000954 from AEye, Inc. (LIDR)
AEye, Inc.
Date: Sept. 22, 2023 · CIK: 0001818644 · Accession: 0000947871-23-000954
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274546
Letter
Via EDGAR Transmission Division of Corporation Finance AEye Inc. Registration Statement on Form S-3 Filed September 15, 2023 File No. 333-274546
Dear Ms. Sidwell:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of AEye Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on September 26, 2023, or as soon thereafter as practicable.
Please contact Chris Forrester of Shearman & Sterling LLP, counsel to the Company, at 858-342-4705, or in his absence, Yian Huang at 484-797-8229, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely,
AEye Inc.
Show Raw Text
CORRESP
1
filename1.htm
AEye Inc.
One Park Place, Suite 200
Dublin, CA 94568
September 22, 2023
Via EDGAR Transmission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attn: Sarah Sidwell
Re:
AEye Inc.
Registration Statement on Form S-3
Filed September 15, 2023
File No. 333-274546
Dear Ms. Sidwell:
In accordance with Rule 461 of Regulation
C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective
date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of AEye Inc. (the “Company”).
We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on September 26, 2023, or as soon
thereafter as practicable.
Please contact Chris Forrester of Shearman
& Sterling LLP, counsel to the Company, at 858-342-4705, or in his absence, Yian Huang at 484-797-8229, to provide notice of effectiveness,
or if you have any other questions or concerns regarding this matter.
Sincerely,
AEye Inc.
By:
/s/ Andrew Hughes
Andrew Hughes
General Counsel and Secretary
cc: Matthew Fisch, AEye Inc.
Conor Tierney, AEye Inc.
Chris Forrester, Shearman & Sterling LLP
Yian Huang, Shearman & Sterling LLP