Company: LIDRW
Filing Date: 2025-04-03
Form Type: S-8
Source: 0000947871-25-000356
Chunk: 3

Company: AEye, Inc.
Filing Date: 2025-04-03
Form: S-8
Chunk 3
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428 under the Securities
Act and the “Note” to Part I of Form S-8. The documents containing the information specified in Part I will be delivered to
the participants in the 2021 EIP and in the 2022 ESPP as required by Rule 428(b)(1) under the Securities Act.

<div align='center'>PART II

INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>

Item 3. Incorporation of Documents by Reference.

The following documents previously filed
by the Registrant with the Commission are incorporated by reference in this Registration Statement:

(a) The
Registrant’s annual report on Form 10-K for the fiscal year ended December 31, 2024 (the “Annual
Report”), filed with the Commission on February 24, 2025, which includes audited financial statements for the Registrant’s
latest fiscal year;

(b) All other reports filed by the Registrant
pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), since the end
of the fiscal year covered by the audited financial statements described in (a) above (other than portions of the Registrant’s Current
Reports on Form 8-K that are furnished or otherwise not deemed to be filed); and

(c) The
description of the Registrant’s Common Stock in our Registration Statement on Form S-1 filed
on January 16, 2025, including any amendment or reports filed for the purpose of updating such description.

All
documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing
of a post-effective amendment to this Registration Statement which indicates that all of the shares of Common Stock offered have been
sold or which deregisters all of such shares then remaining unsold, shall be deemed to be incorporated by reference in this Registration
Statement and to be a part hereof from the date of the filing of such documents, except as to any portion of any future annual or quarterly
report to stockholders or document that is not deemed filed under such provisions.

For purposes of this Registration
Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to
be incorporated by reference