Company: LIDRW
Filing Date: 2025-05-12
Form Type: POS AM
Source: 0000947871-25-000486
Chunk: 6

Company: AEye, Inc.
Filing Date: 2025-05-12
Form: POS AM
Chunk 6
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 entered into the Agreement and Plan of Merger (the “Merger Agreement”)
with CF Finance Acquisition Corp. III, a Delaware corporation (“CF III”), now known as AEye, Inc., and Meliora Merger Sub,
Inc., a Delaware corporation and a wholly owned subsidiary of CF III (“Merger Sub”). Based on CF III’s business activities,
it was a “shell company” as defined under the Securities Exchange Act of 1934, as amended (the “Exchange Act”).
On August 16, 2021 (the “Closing Date”), CF III closed the business combination (the “Merger,” and together with
the other transactions contemplated by the Merger Agreement, the “Transactions”) pursuant to the Merger Agreement, and Merger
Sub was merged with and into AEye Technologies with AEye Technologies surviving the merger as a wholly owned subsidiary of CF III. On
the Closing Date, and in connection with the closing of the Transactions (the “Closing”), CF III changed its name to AEye,
Inc. Unless otherwise stated or unless the context otherwise requires, the terms “we,” “us,” “our”,
“AEye”, “Company”, and “post-combination entity” refer to AEye, Inc. and its subsidiaries following
the consummation of the Merger or to AEye Technologies and its subsidiaries prior to the consummation of the Merger.

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<div align='center'>CAUTIONARY STATEMENT CONCERNING FORWARD-LOOKING STATEMENTS</div>

This prospectus , any accompanying prospectus supplement
and the documents incorporated by reference contains forward-looking statements within the meaning of Section 27A of the Securities
Act of 1933, as amended, or the Securities Act, Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act,
the Private Securities Litigation Reform Act of 1995, or the PSLRA, or in releases made by the SEC. These cautionary statements are being
made pursuant to the Securities Act, the Exchange Act and the PSLRA with the intention of obtaining the benefits of the “safe harbor”
provisions of such laws. All statements other than statements of historical facts contained in this prospectus, any accompanying prospectus
supplement and the documents incorporated by reference, including statements concerning possible or assumed future actions, business
strategies, events or results of operations, and any statements that refer to projections, forecasts or other characterizations