<SEC-DOCUMENT>0001104659-22-072452.txt : 20220617
<SEC-HEADER>0001104659-22-072452.hdr.sgml : 20220617
<ACCEPTANCE-DATETIME>20220617170951
ACCESSION NUMBER:		0001104659-22-072452
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20220617
DATE AS OF CHANGE:		20220617
EFFECTIVENESS DATE:		20220617

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			APPLIED OPTOELECTRONICS, INC.
		CENTRAL INDEX KEY:			0001158114
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				760533927
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-265711
		FILM NUMBER:		221024936

	BUSINESS ADDRESS:	
		STREET 1:		13139 JESS PIRTLE BLVD
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77478
		BUSINESS PHONE:		281-295-1800

	MAIL ADDRESS:	
		STREET 1:		13139 JESS PIRTLE BLVD
		CITY:			SUGAR LAND
		STATE:			TX
		ZIP:			77478

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	APPLIED OPTOELECTRONICS INC
		DATE OF NAME CHANGE:	20010824
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2218728d1_s8.htm
<DESCRIPTION>S-8
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">As filed with the Securities and Exchange
Commission on June 17, 2022</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Registration No. 333-</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 12pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">UNITED STATES SECURITIES AND EXCHANGE COMMISSION&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">_________________</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FORM S-8</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">REGISTRATION STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Under the Securities Act of 1933</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">_________________</P>

<P STYLE="font: bold 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Applied Optoelectronics, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 31%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 38%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 31%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><B>76-0533927</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of<BR>
 &nbsp;incorporation or organization)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification Number)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>13139 Jess Pirtle Blvd.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sugar Land, TX 77478</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(281) 295-1800</B></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, including zip code, and telephone number,<BR>
    including area code, of Registrant&rsquo;s principal executive offices)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center; font-weight: bold">Applied Optoelectronics, Inc. 2021 Equity Incentive Plan</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Stefan J. Murry</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Financial Officer</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Applied Optoelectronics, Inc. </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>13139 Jess Pirtle Blvd.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sugar Land, TX 77478</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(281) 295-1800</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-bottom: 4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Name, address, including zip code, and telephone number, <BR>
including area code, of agent for service)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 10pt; padding-bottom: 10pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><I>Copies to:</I></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>David C. Kuo</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>General Counsel</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Applied Optoelectronics, Inc. </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>13139 Jess Pirtle Blvd.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sugar Land, TX 77478</B></P>
    <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(281) 295-1800</P>
    <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">______________</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 23.1pt">Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging
growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting
company,&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.1pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; padding-left: 0.1in; text-indent: -0.1in">Large&nbsp;accelerated&nbsp;filer</TD>
    <TD STYLE="width: 10%"><FONT STYLE="font-family: Wingdings">&#168;</FONT><FONT STYLE="font-family: Wingdings"><B></B></FONT></TD>
    <TD STYLE="width: 40%">&nbsp;</TD>
    <TD STYLE="width: 26%">Accelerated&nbsp;filer</TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-family: Wingdings">&#120;</FONT><FONT STYLE="font-family: Wingdings"><B></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in">Non-accelerated filer</TD>
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT><FONT STYLE="font-family: Wingdings"><B></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Smaller&nbsp;reporting&nbsp;company</TD>
    <TD><FONT STYLE="font-family: Wingdings">&#120;</FONT><FONT STYLE="font-family: Wingdings"><B></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Emerging growth company</TD>
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT><FONT STYLE="font-family: Wingdings"><B></B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 23.1pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 23.1pt">If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 12pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><B>Item 3.</B></TD><TD STYLE="text-align: justify"><B>Incorporation of documents by reference</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 22.5pt">The Registrant hereby incorporates by reference
into this Registration Statement the following documents previously filed with the Commission:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30px; padding-top: 7.5pt; padding-bottom: 7.5pt">a.</TD>
    <TD STYLE="padding-top: 7.5pt; padding-bottom: 7.5pt">The Registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1158114/000143774922004349/aaoi20211231_10k.htm" STYLE="-sec-extract: exhibit">Form 10-K for its fiscal year ended December 31, 2021 filed with the Commission on February 24, 2022</A> pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended (the &ldquo;1934 Act&rdquo;); </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 7.5pt; padding-bottom: 7.5pt">b.</TD>
    <TD STYLE="padding-top: 7.5pt; padding-bottom: 7.5pt">The Registrant&rsquo;s <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1158114/000143774922011149/aaoi20220331_10q.htm" STYLE="-sec-extract: exhibit">Quarterly
    Report on Form 10-Q for its fiscal quarter ended March 31, 2022 filed on May 5, 2022</A> pursuant to Section 13(a) of the 1934 Act; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 7.5pt; padding-bottom: 7.5pt">c.</TD>
    <TD STYLE="padding-top: 7.5pt; padding-bottom: 7.5pt">The Registrant&rsquo;s Current Report on Form 8-K filed on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1158114/000168316822000083/applied_8k.htm" STYLE="-sec-extract: exhibit">January
    5, 2022</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1158114/000168316822004143/applied_8k.htm" STYLE="-sec-extract: exhibit">June 3, 2022</A>, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1158114/000168316822004284/applied_8k.htm" STYLE="-sec-extract: exhibit">June 10, 2022</A>, and all other reports filed with the Commission pursuant to Sections 13(a) or 15(d) of the 1934 Act
    since the end of the fiscal year covered by the Registrant&rsquo;s Annual Report referred to in a. above; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 7.5pt; padding-bottom: 7.5pt">d.</TD>
    <TD STYLE="padding-top: 7.5pt; padding-bottom: 7.5pt">The description of the Registrant&rsquo;s common stock, par value $0.001, contained in the Registrant&rsquo;s Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1158114/000110465913071526/a13-20885_18a12b.htm" STYLE="-sec-extract: exhibit">Form&nbsp;8-A (File No. 001-36083) filed with the Commission on September 23, 2013</A> pursuant to Section&nbsp;12(b)&nbsp;of the 1934 Act, as updated by the description of the Registrant&rsquo;s registered securities contained in Exhibit 4.4 to the Registrant&rsquo;s annual report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1158114/000143774920003909/aaoi20191231_10k.htm" STYLE="-sec-extract: exhibit">Form 10-K for its fiscal year ended December 31, 2019, filed with the Commission on February 28, 2020</A>, including any amendment or report filed for the purpose of updating such description.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 22.5pt">All reports and definitive proxy or information
statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the 1934 Act after the date of this Registration Statement (except for
any portions of the Registrant&rsquo;s Current Reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 thereof and any corresponding
exhibits thereto not filed with the Commission) and prior to the filing of a post-effective amendment which indicates that all securities
offered hereby have been sold or which de-registers all securities then remaining unsold shall be deemed to be incorporated by reference
into this Registration Statement and to be a part hereof from the date of filing of such documents. Any statement contained in a document
incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent
that a statement contained in any other subsequently filed document which also is or is deemed to be incorporated by reference herein
modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 22.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><B>Item 6.</B></TD><TD STYLE="text-align: justify"><B>Indemnification of Directors and Officers.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Delaware law provides
a detailed statutory framework covering indemnification of directors, officers, employees or agents against liabilities and expenses
arising out of legal proceedings brought against them by reason of their status or service as directors, officers, employees or agents.
Section&nbsp;145 of the DGCL (&quot;Section&nbsp;145&quot;) provides that a director, officer, employee or agent of a corporation (i)&nbsp;shall
be indemnified by the corporation for expenses actually and reasonably incurred in defense of any action or proceeding if such person
is sued by reason of his service to the corporation, to the extent that such person has been successful in defense of such action or
proceeding, or in defense of any claim, issue or matter raised in such litigation, (ii)&nbsp;may, in actions other than actions by or
in the right of the corporation (such as derivative actions), be indemnified for expenses actually and reasonably incurred, judgments,
fines and amounts paid in settlement of such litigation, even if he is not successful on the merits, if he acted in good faith and in
a manner he reasonably believed to be in or not opposed to the best interests of the corporation (and in a criminal proceeding, if he
did not have reasonable cause to believe his conduct was unlawful), and (iii)&nbsp;may be indemnified by the corporation for expenses
actually and reasonably incurred (but not judgments or settlements) in any action by the corporation or of a derivative action (such
as a suit by a stockholder alleging a breach by the director or officer of a duty owed to the corporation), even if he is not successful,
provided that he acted in good faith and in a manner reasonably believed to be in or not opposed to the best interests of the corporation,
provided that no indemnification is permitted without court approval if the director has been adjudged liable to the corporation. Delaware
law also permits a corporation to elect to indemnify its officers, directors, employees and agents under a broader range of circumstances
than that provided under Section&nbsp;145.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Provisions
in the Registrant&rsquo;s amended and restated certificate of incorporation and amended and restated bylaws limit or eliminate the personal
liability of the Registrant&rsquo;s directors to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended.
Consequently, a director will not be personally liable to the Registrant or the Registrant&rsquo;s stockholders for monetary damages or
breach of fiduciary duty as a director, except for liability for:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>any breach of the director's duty of loyalty to the Registrant or the Registrant&rsquo;s stockholders;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>any unlawful payments related to dividends or unlawful stock purchases, redemptions or other distributions; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>any transaction from which the director derived an improper personal benefit.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">These
limitations of liability do not alter director liability under the federal securities laws and do not affect the availability of equitable
remedies such as an injunction or rescission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">In
addition, the Registrant&rsquo;s amended and restated bylaws provide that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>the Registrant will indemnify its directors, officers and, in the discretion of the Registrant&rsquo;s board of directors, certain
employees to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>the Registrant will advance reasonable expenses, including attorneys' fees, to its directors and, in the discretion of the Registrant&rsquo;s
board of directors, to its officers and certain employees, in connection with legal proceedings relating to their service for or on behalf
of the Registrant, subject to limited exceptions.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The
Registrant has entered into indemnification agreements with each of its directors and certain of its executive officers. These agreements
provide that the Registrant will indemnify each of its directors and certain of its executive officers to the fullest extent permitted
by Delaware law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The
Registrant also maintains general liability insurance which covers certain liabilities of its directors and officers arising out of claims
based on acts or omissions in their capacities as directors or officers, including liabilities under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 22.5pt">Reference is made to the underwriting agreement
filed as Exhibit 1.1 to Registrant&rsquo;s Registration Statement on Form S-1 (Registration No. 333-190591), as amended, declared effective
by the Commission on September 25, 2013, and the underwriting agreement filed as Exhibit 1.1 to Registrant&rsquo;s Registration Statement
on Form S-1 (Registration No. 333-194379), as amended, declared effective by the Commission on March 19, 2014, the equity distribution
agreement filed as Exhibit 1.1 to Registrant&rsquo;s Current Report on Form 8-K filed on July 14, 2015, with respect to the Registrant&rsquo;s
Registration Statement on Form S-3 (Registration No. 333-204703) that was declared effective by the Commission on June 23, 2015, and the
equity distribution agreement filed as Exhibit 1.1 to Registrant&rsquo;s Current Report on Form 8-K filed on November 14, 2016, with respect
to the Registrant&rsquo;s Registration Statement on Form S-3 (Registration No. 333-214146), declared effective by the Commission on November
1, 2016, pursuant to which the underwriters have agreed to indemnify the Registrant&rsquo;s officers and directors against certain liabilities
under the 1933 Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-weight: bold; vertical-align: top">
<TD STYLE="font-weight: bold; width: 0"></TD><TD STYLE="font-weight: bold; width: 0.5in">Item 8.</TD><TD STYLE="font-weight: bold">Exhibits.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Exhibit Number</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">Description</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; width: 12%; font-size: 10pt; text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1158114/000101968713004306/aaoi_10q-ex0301.htm" STYLE="-sec-extract: exhibit">4.1</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1158114/000101968713004306/aaoi_10q-ex0301.htm" STYLE="-sec-extract: exhibit">Amended and Restated Certificate of Incorporation (incorporated by reference from Exhibit 3.1 to the Registrant's Form 10-Q filed on November 14, 2013 (File No. 001-36083)). </A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1158114/000101968713004306/aaoi_10q-ex0302.htm" STYLE="-sec-extract: exhibit">4.2</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1158114/000101968713004306/aaoi_10q-ex0302.htm" STYLE="-sec-extract: exhibit">Amended and Restated Bylaws (incorporated by reference from Exhibit 3.2 to the Registrant's Form 10-Q filed on November 14, 2013 (File No. 001-36083)). </A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><A HREF="tm2218728d1_ex5-1.htm">5.1*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="tm2218728d1_ex5-1.htm">Opinion of Perkins Coie LLP as to the legality of the securities being registered. </A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><A HREF="tm2218728d1_ex5-1.htm">23.1*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="tm2218728d1_ex5-1.htm">Consent of Perkins Coie LLP (contained in Exhibit 5.1). </A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><A HREF="tm2218728d1_ex23-2.htm">23.2*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="tm2218728d1_ex23-2.htm">Consent of Grant Thornton LLP. </A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><A HREF="#a_001">24.1*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><A HREF="#a_001">Powers of Attorney (included on the signature page of this Registration Statement). </A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><A HREF="https://www.sec.gov/Archives/edgar/data/1158114/000168316822004143/applied_ex1001.htm" STYLE="-sec-extract: exhibit">99.1</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1158114/000168316822004143/applied_ex1001.htm" STYLE="-sec-extract: exhibit">Applied Optoelectronics, Inc. 2021 Equity Incentive Plan, as amended (incorporated by reference from Exhibit 10.1 to the Registrant's Form 8-K filed on June 3, 2022)</A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><A HREF="tm2218728d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit">107*</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="tm2218728d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit">Filing Fee Table</A></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 9.</B></TD><TD><B>Undertakings</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD>The undersigned Registrant hereby undertakes:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being made, a post-effective amendment to this
Registration Statement:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>To include any prospectus required by Section 10(a)(3) of the Securities Act;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">To reflect in the prospectus any facts or events arising after the effective date of this Registration
Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
in the information set forth in this Registration Statement; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">To include any material information with respect to the plan of distribution not previously disclosed
in this Registration Statement or any material change to such information in this Registration Statement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><I>Provided, however,</I> that paragraphs
(a)(i) and (a)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is
contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange
Act that are incorporated by reference into this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">That, for the purpose of determining any liability under the Securities Act, each such post-effective
amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD STYLE="text-align: justify">To remove from registration by means of a post-effective amendment any of the securities being registered
which remain unsold at the termination of the offering.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and,
where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is
incorporated by reference into this Registration Statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Registrant pursuant to the indemnity provisions summarized in Item&nbsp;6, or otherwise, the Registrant
has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act
and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the
Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered,
the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.</TD></TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SIGNATURES</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Sugar
Land, State of Texas on June 17, 2022.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">APPLIED OPTOELECTRONICS, INC. </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By: </FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/S/ CHIH-HSIANG (THOMPSON) LIN </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">C</FONT><FONT STYLE="font-size: 8pt">HIH</FONT><FONT STYLE="font-size: 10pt">-H</FONT><FONT STYLE="font-size: 8pt">SIANG
    </FONT><FONT STYLE="font-size: 10pt">(T</FONT><FONT STYLE="font-size: 8pt">HOMPSON</FONT><FONT STYLE="font-size: 10pt">) L</FONT><FONT STYLE="font-size: 8pt">IN
    </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-style: italic">President and Chief Executive Officer</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><A NAME="a_001"></A>POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that each person
whose signature appears below constitutes and appoints Chih-Hsiang (Thompson) Lin and Dr. Stefan J. Murry, and each of them, his true
and lawful attorneys-in-fact and agents, with full power of substitution, for him and in his name, place and stead, in any and all capacities,
to sign any and all amendments (including post-effective amendments) to this registration statement and to file the same with all exhibits
thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact
and agents full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith,
as fully and to all intents and purposes as they might or could not in person, hereby ratifying and confirming all that said attorneys-in-fact
and agents or any of them, or their or his substitute or substitutes may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, this registration statement has been signed by the following persons in the capacities and on June 17, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; text-align: center; width: 49%"><B>Signature</B></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 50%; text-align: center"><B>Date</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: center"><FONT STYLE="text-transform: uppercase">/s/ Chih-Hsiang
    (Thompson) Lin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 17, 2022</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-variant: small-caps">Chih-Hsiang (Thompson) Lin</FONT>,</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>President, Chief Executive Officer and Chairman of the Board of Directors</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>(principal executive officer)</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: center"><FONT STYLE="text-transform: uppercase">/s/ STEFAN J.
    MURRY</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 17, 2022</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-variant: small-caps">Stefan J. Murry,</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>Chief Financial Officer</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>(principal financial officer and principal accounting officer)</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: center"><FONT STYLE="text-transform: uppercase">/s/ William H.
    Yeh</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 17, 2022</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-variant: small-caps">William H. Yeh</FONT>,</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>Director</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: center"><FONT STYLE="text-transform: uppercase">/s/ Richard B. Black</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 17, 2022</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-variant: small-caps">Richard B. Black</FONT>,</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>Director</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: center"><FONT STYLE="text-transform: uppercase">/s/ Che-Wei Lin</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 17, 2022</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-variant: small-caps">Che-Wei Lin</FONT>,</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>Director</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: center"><FONT STYLE="text-transform: uppercase">/s/ ELIZABETH LOBOA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 17, 2022</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-variant: small-caps">Elizabeth Loboa</FONT>,</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>Director</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: center"><FONT STYLE="text-transform: uppercase">/s/ Min-Chu (Mike) Chen</FONT></TD>
    <TD></TD>
    <TD STYLE="text-align: center">June 17, 2022</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-variant: small-caps">Min-Chu (Mike) Chen,</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>Director</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: center"><FONT STYLE="text-transform: uppercase">/s/ Cynthia (Cindy) DeLaney</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 17, 2022</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-variant: small-caps">Cynthia (Cindy) DeLaney,</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><I>Director</I></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 5; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2218728d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT><B>Exhibit&nbsp;5.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="tm2218728d1_ex5-1img001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">June&nbsp;17, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Applied Optoelectronics,&nbsp;Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">13139 Jess Pirtle Blvd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Sugar Land, TX 77478</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Re:</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Registration Statement on Form&nbsp;S-8 of Shares of Common Stock of </FONT>Applied
Optoelectronics,&nbsp;Inc. (the &ldquo;Company&rdquo;)</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have acted as counsel to you in connection with the preparation
of a Registration Statement on Form&nbsp;S-8 (the &ldquo;Registration Statement&rdquo;) under the Securities Act of 1933, as amended (the
 &ldquo;Act&rdquo;), which you are filing with the Securities and Exchange Commission with respect to up to 1,634,000 shares of common
stock of the Company (the &ldquo;Shares&rdquo;), which may be issued pursuant to the Company&rsquo;s 2021 Equity Incentive Plan, as amended
(the &ldquo;Plan&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have examined the Registration Statement and such documents and
records of the Company as we have deemed necessary for the purpose of this opinion. In giving this opinion, we are assuming the authenticity
of all instruments presented to us as originals, the conformity with originals of all instruments presented to us as copies and the genuineness
of all signatures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Based upon and subject to the foregoing, we are of the opinion that
any Shares issued by the Company pursuant to the Plan, upon registration by its registrar of such Shares and the issuance thereof by the
Company in accordance with the terms of the Plan, and the receipt of consideration for such Shares in accordance with the terms of the
Plan, will be legally issued, fully paid and nonassessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This opinion is limited in all respects to the General Corporation
Law of the State of Delaware. We express no opinion as to any other law or any matter other than as expressly set forth above. The opinions
expressed herein are rendered as of the date hereof and we expressly disclaim any obligation to update this letter or advise you of any
change in any matter after the date hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement. In giving such consent, we do not admit that we are in the category of persons whose consent is required under
Section&nbsp;7 of the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ PERKINS COIE LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">PERKINS COIE LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>tm2218728d1_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0">Exhibit 23.2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have issued our reports dated February&nbsp;24,
2022 with respect to the consolidated financial statements and internal control over financial reporting of Applied Optoelectronics,&nbsp;Inc.
included in the Annual Report on Form&nbsp;10-K for the year ended December&nbsp;31, 2021, which are incorporated by reference in this
Registration Statement. We consent to the incorporation by reference of the aforementioned reports in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ GRANT THORNTON LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Houston, Texas</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">June&nbsp;17, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>tm2218728d1_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 107 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Calculation of Filing Fee Tables</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Form S-8 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Form Type) </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>APPLIED OPTOELECTRONICS, INC. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact Name of Registrant as Specified in its
Charter)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>Table 1: Newly Registered Securities </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-align: center">Security Type</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 8pt"><B>Security<BR> Class</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 8pt"><B>Title&nbsp;</B></FONT></P></TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-align: center">Fee<BR> Calculation<BR> Rule</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><B>Amount<BR> Registered<SUP>(1)</SUP></B></FONT></TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-align: center">Proposed<BR> Maximum<BR> Offering<BR> Price Per<BR> Unit</TD><TD STYLE="font: bold 8pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 8pt"><B>Maximum<BR> Aggregate<BR> Offering</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 8pt"><B>Price&nbsp;</B></FONT></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 8pt"><B>Fee</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 8pt"><B>Rate&nbsp;</B></FONT></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 8pt"><B>Amount of<BR> Registration</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 8pt"><B>Fee&nbsp;</B></FONT></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 12%; font: 8pt Times New Roman, Times, Serif; text-align: center">Equity</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 12%; font: 8pt Times New Roman, Times, Serif; text-align: center">Common Stock</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 12%; font: 8pt Times New Roman, Times, Serif; text-align: center">Other</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right">1,634,000</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left"><SUP>(2)</SUP></TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; font: 8pt Times New Roman, Times, Serif; text-align: right">1.96</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left"><SUP>(3)</SUP></TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right">3,202,640</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right">0.0000927</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 9%; font: 8pt Times New Roman, Times, Serif; text-align: right">297</TD><TD STYLE="width: 1%; font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="9" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: left">Total Offering Amounts</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">3,202,640</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">297</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD COLSPAN="9" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: left">Total Fee Offsets</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">&mdash;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="9" STYLE="font: bold 8pt Times New Roman, Times, Serif; text-align: left">Net Fee Due</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt">&nbsp;</TD>
    <TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 8pt; text-align: left">&nbsp;</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: right">297</TD><TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; font-size: 10pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 8pt">Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the &ldquo;1933
    Act&rdquo;), this Registration Statement shall also cover any additional shares of Applied Optoelectronics, Inc. (the &ldquo;Registrant&rdquo;)
    common stock, $0.001 per share (&ldquo;Common Stock&rdquo;), that become issuable under the Applied Optoelectronics, Inc. Amended
    and Restated 2021 Equity Incentive Plan (the &ldquo;2021 Plan&rdquo;) by reason of any stock dividend, stock split, recapitalization
    or other similar transaction effected without the Registrant&rsquo;s receipt of consideration that increases the number of the Registrant&rsquo;s
    outstanding shares of common stock.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; font-size: 10pt"><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 8pt">Represents 1,634,000 additional shares of Common Stock reserved for issuance
    under the 2021 Plan.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; font-size: 10pt"><FONT STYLE="font-size: 8pt">(3)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 8pt">Estimated in accordance with paragraphs (c) and (h) of Rule 457 under the
    Securities Act solely for purposes of calculating the registration fee. The price for the Common Stock being registered hereby is
    based on a price of $1.96 per share of Common Stock, which is the average of the high ($2.01) and low ($1.91) trading prices for
    a share of Common Stock of the Registrant on June 15, 2022, as reported on the Nasdaq Stock Market.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>tm2218728d1_ex5-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2218728d1_ex5-1img001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  \ M$# 2(  A$! Q$!_\0
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M. /7D"MW4?$-K8Z$VKH#<6X"E?+(^8$@?UK.F\:^&9XWBDOT>-P593"^"/\
MOFN(LYMW@+7K=9"\,5Q&8R?0N/\ #--U+:7N$<)&I:3IN%FK[ZINW7L=0OQ'
MB=0R:-?,IY#*,@UH:3XYT[5+Y;)X9[2Y?[JS  ,?3/K5OPJ0/"VFCC_4+7/^
M-VB;6="6%E-V+D<+]X#*XS^-#<HQYKD*&'J5948P:WUNWM?R\CH-<\2PZ'=6
M,$MO)*;M]BE" %Y YS]:V\\=*\_^(LBPZCH<KG")*S,<= "E6=;\<V<]B;70
MYGGOK@^5'A&7;GC/('/I5>T2<E+H9_4I5*=.5-;WN^BU_P C7G\5P+KR:1:V
MTEW.1^\:)AMC]<GVJ:Z\20VGB2UT5K>1I;A-PD!&T=?Q_AJMX3\-KH-BYE99
M+R8[I9!V_P!D&L76/^2IZ1_UQ'_L]#E)13?5A&E0G5E"&JC%Z]VEOZ&])XLL
MX?$O]B31O'(<8E8C:21D"M_=Q7F6M:(=>\;:M:QL$G2V62)CTW#;U^N371>$
M->:[@.E7Y*:E:9C=7/+@=_?W_P#KT0J-R:D&(PL%2C4IO6RYEZ]?0TK#Q'#?
MZY>Z6L#I):#+.Q&&Y X_.LF]\>PQWLEKIVFW.H&,X9X?NY]N#FLW2(GN/&GB
M>&-MKR1.JMZ$D8H\+Z_I_ARP.DZM')9W<4C%V:,D/D]<@?A^%3SM];;F_P!5
MIQ;:BY-*.E^ZNWW-?2O&\5_J4>GW&F7=I<2<*'7(_'H1^5=#J&HVNE6$U]?3
MQP6T*[I)'. HJO8ZSI>J.!9WD$SJ,X5OF'X=:\P^.,LMY/X8T)9&2&_NSYF#
MUY11^6\UK#;>YY]?EYO=CR^6OZEL_&Q;N1SHOA+5]1MU; F1< ^^ &K4\._%
M>UUK78=&N]!U33KV;_5K-%D?CT('OC%=W9V=O86<-I:Q)%;PH$CC08"@=@*9
MJ5P+/3;J\*@F"%Y!^"D_TJC$XWQ+\5-+T'5SH]G8WFL:FH^>"R7=L/H3Z^P!
M]ZQW^,=W:(9M2\#:Y:6R\M*4.%'_  )5'ZU+\#[%1X-FU>4![S4+N2269A\S
M '&,_4,?Q->G, 5((R,=* .?MO$.C^(O"-QJMHXNK P2&5!PPPN60CLW^-9O
M@#6-%O?![:IIUL^GV0D?S/M,@R"O5B<XQ7 :*_\ 8/Q&\>^'+?"V$]E-=)$.
M C; PP.@&)"/P'I7.G4)++]G-(8V*_:]4,+8/5>6Q_XZ*+*]RE*2CRWT/1[G
MXQP2WDT6@^&]5UJ&)MAN;:,[&/M@'CZXJQHWQ<L+W6(=+UC1[_1)YSMA:\7"
M,WID@$9^E5?"_P 1_ .@^&--TQ=9CC,%NBR*MM+R^/F/W.I.361\2O'G@GQ/
MX(O;&TU5)KY=LEL/L\@.\,.A*@#(R.O>@D]E!R*6N<\ WLVH^ =$NKF1I)GM
M$WNQR6(&,G\JZ.@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH **** "BBB@ I"< GT]*6B@#'G\0P6_A^XUAK6[,4 D+0K&/,^1B
M#QG ^Z3R1QUQ3[S7$LVC)LKN6(QB666-5VPH>[9(ST/"Y(Q]*I:C#*_@K6XE
MB<R/%>A4"DLV6DQ@=\Y%+?W"R366F2,T46Q);@F,G>,X$8[<D'=[#'\5 %ZU
MUJ.ZOC;BUN(T)=8IW"[)2IPP7!)]>H&<'%*VM6RG4QARVG<S+CDCRPX*^H(.
M/J#Z5G:?N:XL+?RI1);2SM+NC("@[@.2,'.1C'7K5/7K.[6+6;ZSC9Y 'CDB
M"$F:)H$''J5(R/\ @0ZF@#>?6;:.*%W61?-NC:*,#._<5_+Y<_2I&U2!(KV5
MPZQVC;9&(Z_*&X]?O ?6L"]AGEU74+9()L0QF]A8(=ID*J$ /<Y1^/<>M6/+
MEOO!TLL4$OF7):Y6-T*R;6DW@$=0VW QZ\4 :NGZF;XR))975I+'@F.=1G!Z
M$%25/0\9R.XJZ6 %8.H7EOJ#VRFWGDLHY@UPSV[;&!1P!@CG#;<\8''I61:F
M:ST_4!/!=!9[:5+5/*=FVB68HN ,@[63 ../H< '7WEVMG9S7+*66)"Y ZG%
M3;N*Y&:VM9-,OXIK-VU)UF ?R&+%2&VX<#IMP!SUXZULV=I%9:O>);P+#;M;
MPL%C3:I?=)NZ<9P%S^% "VNO1W+.S65W!;!#*ES*@\N1!_$""2..?F )%:F[
MVKC[J/?;W%I8B[FLYK659+.>W8K 0A*[2PX.< )R,<@#%$^GQR-JUS#9JRFX
MMA&3 S?N0L6X*HY(QD$#KC'M0!V.:CBN8III8D<-)$0)%'\)(R,_A7'-9Q+.
MK21P26+^88T-A(8HVQ&,*G8G!(/?)QWSI>';$6&JZD)(\S2) ?/,14S 1@%B
M?]X'CK0!TE%%% !1110 4444 %%%%  >!FN2U/QS#9:A+:6NGW%Z8>)7BZ*?
M3H:ZT]#7CU_HVJ:3JVJ1_8;F=+M'2*2%"P.Y@03CZ5E5E**5COR^A2JRDJG1
M:*]KZ_H>I:3J]KK-@EW:OE&ZJ3RI]#[U?KDO FB7>CZ1+]L41R3N'\O/*C&.
M?>M/6+75)[_3'L9XDACN"TH>(M@>7(,GYQD9*C&.N#5P;<4V<V(A"%64:;ND
M71J:'5VT[R)@XB\T2E<(P! (!ZDC([8YZ]:B;5I/[3>SCTR[E2-PCW"&,1J2
M W.7#< CH*;+NCUZ"9U8QI9R[F"DC.Z,_P!#Q6=?E7O[>73UNEO)+F&1SAPC
M1<!R0?E^X".><@=\51B78O$,4IDQ97841M+ VU3]I4$#* $G^)?O;>H[5+#K
M'G:?<W)L;N.6VW"2V8*9,@!L##%3D$8Y[UEZ=-Y"Z9N@N,V5@\4X$+?*V8AC
MIS]UCQG@?2K>A%;<WB>;<S)).9(Y9T.YP$3/) X!X'TXZ4 /B\0-);SN=(OU
MFBF$/V<^679BH;@ARH&#W85#+XJ18XI8-*U"Y@=4)EB$8",SE-A#."6##! !
MIK7,MAH(FVO'<WLA8%D)\HR$D%A_LK^>T#O4Z6\1_LFSM%;[)$#,3@X(484'
M/?<P;_@)H LZEJW]G;<6-U=94NWV=5.Q1C).2/7H,DX.!4*^(K1[TP)',T(;
M8UT /*5]NX+G.<X(Y QSC.>*@UF_CD$=@"Z1W!99Y2C +&IPP'');H/Q/89S
M6ADW7MDEO+YDFH>='^[(4Q^6/F#8QCC'7KQ0!K0>)()[:2<6EVBA5>$.H!N%
M8X4H,]S@8;!&1G%:%A>B^M_-$4D+!BKQ2XW(P['!(_(FN:M][Z=8$6]P#:6U
MLLZM"P*E9(RPQCD@*3QGMZBM_23O2ZF"LJ2W#.FY2I(P!G!Y[4 :%%%% 'G/
MBZS74/'NEVC221B6$*7C.&'+=#6M_P *^M#PVJ:F1Z&8?X5L7GAVUO==M=6D
M>43VP 15(VGKUXSWK8K)4DVW)'=+&S4(0IRM96?WLYZS\*V&E:3>VEFC[[F-
MD>1SECD$?UKGO /]G76GRZ?>6EL;RVD(Q)&-Y4GW]#FO02*YS6?!>F:O/]IP
M]M<YR98" 6^M.4+-.*V%2Q*E&4*S?O6=][-&F=)TI02UA:@#J3$H_I6#XQM[
M.#P3?-9PPQHYC.8E #?.OIUJO_PKFVDXN-5OY4_N[A_7-;UQX<LIO#YT5?-C
MM, ?*V6&#NZG/<4-2DFK!&5*E4A)3<K-/:VGS9RVB>";74-!M+HW]_')+$&*
MI* H/L,50\(6%C:>*KBTU5&_M*W8F%W?Y7QW [G'(]J]&TZRCTW3X+.(L8X4
M"J6ZD5GZYX7T[7E4W*,DRGY9HL!P/3/I4^RLDTM4:K'RFYQJ2?+*^O5:_P!7
M1S7Q""R:IH*L RF9@0>0?F2MKQ#X6M;_ $QC901V]Y"?,@>)0IW#MQZTZ?P?
M97$.FQ/-<D6!)C.X9;)!^;CGI71<U2IW;<NIE+%<L::IO6-_Q?\ D<UX2\1_
MVS:/!=[8M0MSMEC/!;_:Q_.LG6/^2J:1_P!<1_[/6WK/@[3=:NENI/-@N!PT
MD#!2WUXJ>;PW:S:Y::LTDWGVR!$ (VD#/7CW-)QDTD^A4:U"$Y5(W7,FK=FU
MT?8QM//_ !='4\?\^@_]DIGB_19[2Z3Q+IF5NK;!E0#(=1QG\NOM71PZ';P:
M_/K"O(;B:/RV4D;0..G'L*TF4,I4C((P0:?)>+3(>*Y:D9PV22:[Z:H\\\$7
MRZEXOU:]52HFBW[3VR1Q7;W%II^J18G@M[I!P-RAP*SM*\)V&CWEU<6IE_TA
M2C(6&U03G P.*S;CX>:>\S26EW=VFXY*1OD?KS^M3&,HQLU<TKU*%:LY1DXJ
MR2TOLO4S?%&CV'A^YTZ_TE?L]Z;E5$2,<.#UX/X#CUK ^-L,]M_PC7B!(F>/
M3[HF4 ?=R489]/N$5W6D^";'3+Y;V6:>\G3[C3G(4^H'K707EE;:A9RVEY D
M]O,I22-QE6'H154XM-NUKF6*JQFHQ3<K7U?G_D)8W]KJ5E#>6<Z36\R!TD0Y
M!!J/4EANK*>P>9%>ZB>-5+ $Y4@X'?%>=3?!#24N)'TS6M7TZ-V)\J*4%5]A
MQG'U)K0\/_"'1-$U:+5)[S4-1O8B&CDN)L!".XQ@G\216AR%#X(Z@B>%;C0K
MAUCU#3KR5)(&/S@$YSCTSN'X5Z>\B1HSNP5%&2S'  KB_%'PPT'Q-?\ ]HDW
M&GZB?O75D^QG_P!X8(/UZ^]8*_!&QE(6_P#$FM7<&<F)I@ WUR#0!A:#&=?\
M>^//%%N0UA%9S6L<@Y61M@7(/?B//_ A7/+ILFH?LYB6)2QL]3:=L#^'E2?_
M !ZO>[/PYIFF^'WT2PMA;631-&5CZ_,,$Y/4^YJ#PQX2T_PMH)T:T,L]H69B
M+DAB=W4'  Q^% &3X,MO#/B'PGIM_#I6ER.T"+,!;H2L@ # \=<YK;DT#PW"
M%,NDZ5'N8*-UO&,D]!TZUQNI?!;0[G4);S2[_4-(,IRT5I(!'GV&,CZ9Q]*;
MIWP5T6WU"&\U#5-4U)X6W(D\V%SVZ<_D: /28(8;:!(;>)(HD&%1%"JH]@.E
M24@&!BEH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ***
M* "BBB@ HHHH *0D $DX ZTM!Z<T 4?[7L?LD=RLK-'(YC39$S,S G("@9/W
M3V[9IXU"R-L)Q,IC.WD Y&X[1D=1SQ^?I61&Z1OI[NP5?[2NER3@9S-BL?R8
M9DO7$C#SDBV,LA&Y3=2D%>?0@YH [:66*"%Y9#M1%+,<= .IJK'JMI*NX>>J
MY4!I+:1 2S!5P649R2*QR##'XCM5EE:&.$,BR2%]NZ,YP22<<9Q4\RW<6CPM
M>7,$J^=:[2D13'[U.I+'/Z4 ;V5H^6N+>Y"6=E(+Z42S0DWQ\]LH-Z"1L9^7
M:2PXQBKJQ)/K0M([F=K19R2J7#_>\K)7.<X&5;&>IH Z? QTXHP/2@  8%+0
M F .U+@444 )@9SCGUI<"BB@!,#.<4  4M% !1110 4444 %%%% !1110 AZ
M&N:U;QKI&D7IM)6DEE7AQ$N0GUKI3T->,ZC)<:#>:K:W,4AGN)]Z/O90R_/\
MV0>?O#BLJM1P6AW8##0Q$VI:VMI\_P!#UVRO;;4+5+FTF66%QE66K5<;\/-,
MN[#197ND,8N)!)&AZXQUQVS6QK#ZLM_IGV&)&@^T'SB9&7CRY/O84_+G;SZX
MJX-RBFSFQ%.-.K*$'=+J:*WMJ]\UDLF9U3>5VG&..^,9Y''7D>M,.H6HO#:@
M3-*I"L5@=E4D X+ ;1P1W[U5E94\1V[N57%E,6.>!\\=9M].EOJD=Q8:@TL\
M]W KVH<%"CJ 2!C)^0;LY_@^H-&1L+K6G,'83-A$+Y,3@,N<94D?/R1]W/4>
MHIZZE9/:370=A%#GS T3*RX&2"I&[ICMSFL'3;VUA72#)/&/L^FN)OFSY1W1
M+\WIRI'/H?2K^B2CS=166\CN9#=,?,7"AL(F0 "?N\ _KS0!<&M6#12/NF^2
M01,C6\@?<1NP%*[CP<\#I4;Z_IB*K>=(ZLBN&C@D< ,2JY*J0"2",'GBJD-W
M]FT87@VFXOYB\ <X!+YV9]@@&?933EM(H%TG2X#OC5C/(Q_C"<[C[F1D;\Z
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M>]6C:V[,C-#&3&,(2H^4>WIT'Y5@7L.H7%_I[SF.R5RUONMI2[D$;SR5&/\
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M09[4 ;ROI6JH;=6M+M(\$H-KA>PX_.K,<4$)2.-8TVJ0BJ ,+QG ].E8M]+
M+>PA@FCAN9UCC22/;YBQ%E#;>.!RH^I%9MU?:A:"6SBO9IV1WA690GF8,EN
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C'=()&X'+#&&^O _(4^.)8]VQ NXECCN?6I** $HI:* /_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
