Company: LIDRW
Filing Date: 2025-03-04
Form Type: 424B3
Source: 0000947871-25-000265
Chunk: 27

Company: AEye, Inc.
Filing Date: 2025-03-04
Form: 424B3
Chunk 27
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, including liabilities under the Securities
Act that may arise from any written information furnished to us by the Selling Stockholder specifically for use in this prospectus, in
accordance with the related registration rights agreements or we may be entitled to contribution.

Once sold under the registration statement, of which
this prospectus forms a part, the shares of Common Stock will be freely tradable in the hands of persons other than our affiliates.

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<div align='center'>LEGAL MATTERS</div>

The validity of the shares of Common Stock offered hereby will be
passed upon for us by Allen Overy Shearman Sterling US LLP, Menlo Park, California. Additional legal matters may be passed upon for us
or any underwriters, dealers or agents, by counsel that we will name in the applicable prospectus supplement.

<div align='center'>EXPERTS</div>

The financial statements of AEye, Inc. as of December 31, 2023
and 2022, and for each of the two years in the period ended December 31, 2023, included in the Company's Annual Report on Form 10-K for
the year ended December 31, 2023 incorporated by reference in this Prospectus, have been audited by Deloitte & Touche LLP, an independent
registered public accounting firm, as stated in their report. Such financial statements are incorporated by reference in reliance upon
the report of such firm given their authority as experts in accounting and auditing.

The consolidated financial statements of AEye, Inc. as of December
31, 2024 and for the year ended December 31, 2024, have been incorporated by reference herein in reliance upon the report of KPMG LLP,
independent registered public accounting firm, incorporated by reference herein, and upon the authority of said firm as experts in accounting
and auditing.

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<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

This prospectus is part of a registration statement on Form S-1 that we filed with the SEC.This prospectus, which constitutes a part
of the registration statement, does not contain all of the information set forth in the registration statement or the exhibits and schedules
filed therewith.

We are required to file annual, quarterly and current reports, proxy statements
and other information with the SEC as required by the Exchange Act. You can read our SEC filings, including this prospectus, over the
Internet at the SEC’s website at http://www