Company: LIDRW
Filing Date: 2025-01-16
Form Type: S-1
Source: 0000947871-25-000056
Chunk: 32

Company: AEye, Inc.
Filing Date: 2025-01-16
Form: S-1
Chunk 32
---
 any applicable prospectus supplement are part
of a registration statement that we filed with the SEC, but do not contain all of the information in the registration statement. The full
registration statement may be obtained from the SEC or us, as provided below. Statements in the prospectus or any prospectus supplement
about these documents are summaries and each statement is qualified in all respects by reference to the document to which it refers. You
should refer to the actual documents for a more complete description of the relevant matters. You may inspect a copy of the registration
statement through the SEC’s website, as provided above.

| 27 |

<div align='center'>Information Incorporated by Reference</div>

The SEC rules allow us to “incorporate by reference”
information into this prospectus, which means that we can disclose important information to you by referring you to another document filed
separately with the SEC. The information incorporated by reference is deemed to be part of this prospectus, and subsequent information
that we file with the SEC will automatically update and supersede that information. Any statement contained in this prospectus or a previously
filed document incorporated by reference will be deemed to be modified or superseded for purposes of this prospectus to the extent that
a statement contained in this prospectus or a subsequently filed document incorporated by reference modifies or replaces that statement.

This prospectus and any accompanying prospectus supplement incorporate
by reference the documents set forth below that have previously been filed with the SEC:

All reports and other documents we subsequently file pursuant
to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act in this prospectus, prior to the termination of this offering, including all
such documents we may file with the SEC after the date of the initial registration statement and prior to the effectiveness of the registration
statement, but excluding any information furnished to, rather than filed with, the SEC, will also be incorporated by reference into this
prospectus and deemed to be part of this prospectus from the date of the filing of such reports and documents.

You may request a free copy of any documents incorporated by reference
in this prospectus by writing or telephoning us at the following address:

<div align='center'>AEye, Inc.

Attn: General Counsel

4670 Willow Road, Suite 125

Pleasanton, CA 94588

(925) 400-4366</div>

Exhibits to the filings will not be sent, however, unless