Correspondence 0000947871-24-000662 from AEye, Inc. (LIDR)
AEye, Inc.
Date: Aug. 7, 2024 · CIK: 0001818644 · Accession: 0000947871-24-000662
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281235
Letter
Via EDGAR Transmission Division of Corporation Finance AEye, Inc. Registration Statement on Form S-1 Filed August 5, 2024 File No. 333-281235
Dear Ms. O’Shanick:
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-1 (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 August 9, 2024, or as soon thereafter as practicable.
Please contact Chris Forrester of Allen Overy Shearman Sterling US 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.
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AEye, Inc.
4670 Willow Road, Suite 125
Pleasanton, CA 94588
August 7, 2024
Via EDGAR Transmission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attn: Jenny O’Shanick
Re:
AEye, Inc.
Registration Statement on Form S-1
Filed August 5, 2024
File No. 333-281235
Dear Ms. O’Shanick:
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-1 (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 August 9, 2024, or as soon thereafter
as practicable.
Please contact Chris Forrester of Allen
Overy Shearman Sterling US 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, Allen Overy Shearman Sterling US LLP
Yian Huang, Allen Overy Shearman Sterling US LLP