CORRESP Filing
AEye, Inc.
Date: Aug. 14, 2025 · CIK: 0001818644 · Accession: 0000947871-25-000765
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File numbers found in text: 333-289462
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CORRESP 1 filename1.htm AEye, Inc. 4670 Willow Road, Suite 125 Pleasanton, CA 94588 August 14, 2025 Via EDGAR Transmission Erin Donahue United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Re: AEye, Inc. Registration Statement on Form S-3 Filed August 11, 2025 File No. 333-289462 Dear Ms. Donahue: 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 12:00 p.m. Eastern Time on August 15, 2025, 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 S. Hughes Andrew S. Hughes Senior Vice President, Corporate Secretary and General Counsel cc: Matthew Fisch, AEye, Inc. Chris Forrester, Allen Overy Shearman Sterling US LLP Yian Huang, Allen Overy Shearman Sterling US LLP