<SEC-DOCUMENT>0000947871-24-000704.txt : 20240919
<SEC-HEADER>0000947871-24-000704.hdr.sgml : 20240919
<ACCEPTANCE-DATETIME>20240819144026
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000947871-24-000704
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240819

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AEye, Inc.
		CENTRAL INDEX KEY:			0001818644
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				371827430
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4670 WILLOW ROAD, SUITE 125
		CITY:			PLEASANTON
		STATE:			CA
		ZIP:			94588
		BUSINESS PHONE:		925-400-4366

	MAIL ADDRESS:	
		STREET 1:		4670 WILLOW ROAD, SUITE 125
		CITY:			PLEASANTON
		STATE:			CA
		ZIP:			94588

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CF Finance Acquisition Corp. III
		DATE OF NAME CHANGE:	20200717
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">AEye, Inc.</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">4670 Willow Road, Suite 125</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">Pleasanton, CA 94588</P>

<P STYLE="font: 10pt/14pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">August 19, 2024</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in"><B><U>Via EDGAR Transmission</U></B></P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt">U.S. Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-6010<BR>
Attn:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jenny O&rsquo;Shanick</P>

<P STYLE="font: 10pt/1pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 7%; font: 10pt/14pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 93%">
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0"><B>AEye, Inc.<BR>
Registration Statement on Form S-1 </B></P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0"><B>File No. 333-281235</B></P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">Dear Ms. O&rsquo;Shanick:</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">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 &ldquo;Registration Statement&rdquo;) of AEye, Inc. (the &ldquo;Company&rdquo;).
We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on August 21, 2024, or as soon thereafter
as practicable.</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">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.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 50%; font: 11pt/14pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 50%"><P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">Sincerely,<BR>
    <BR>
    AEye, Inc.</FONT></P>
    <P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 30pt 0 0 27pt; text-indent: -27pt"><FONT STYLE="font-size: 10pt">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;<U>/s/
    Andrew Hughes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
    Andrew Hughes<BR>
    General Counsel and Secretary</FONT></P>
    <P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/14pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 11pt/14pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD></TR>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">cc:</FONT></TD><TD><FONT STYLE="font-size: 10pt">Matthew Fisch, AEye, Inc.<BR>
                                            Conor Tierney, AEye, Inc.<BR>
                                            Chris Forrester, Allen Overy Shearman Sterling US LLP<BR>
                                            Yian Huang, Allen Overy Shearman Sterling US LLP</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 11pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

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