<SEC-DOCUMENT>0000947871-25-000248.txt : 20250401
<SEC-HEADER>0000947871-25-000248.hdr.sgml : 20250401
<ACCEPTANCE-DATETIME>20250228162738
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ACCESSION NUMBER:		0000947871-25-000248
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AEye, Inc.
		CENTRAL INDEX KEY:			0001818644
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				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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<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">February 28, 2025</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 Times New Roman, Times, Serif; margin: 0; text-align: justify">Erin Donahue</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Division of Corporation Finance</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, N.E.</P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <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/A</B></P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0"><B>Filed February 25, 2025<BR>
    File No. 333-284323</B></P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Ms. Donahue:</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/A (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 March 4, 2025, 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="font-size: 10pt; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 48%; font: 10pt/14pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 52%">
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Sincerely,<BR>
    <BR>
    AEye, Inc.</P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 30pt 0 0 35.55pt; text-indent: -35.55pt">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;<U>/s/ Andrew S. Hughes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR>
    </U>Andrew S. Hughes<BR>
    Senior Vice President, Corporate Secretary and<BR>
    General Counsel</P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt/14pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt/14pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Matthew Fisch, AEye, Inc.<BR>
Chris Forrester, Allen Overy Shearman Sterling US LLP<BR>
Yian Huang, Allen Overy Shearman Sterling US LLP</TD></TR></TABLE>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

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