Company: LIDRW
Filing Date: 2025-01-16
Form Type: S-1
Source: 0000947871-25-000056
Chunk: 40

Company: AEye, Inc.
Filing Date: 2025-01-16
Form: S-1
Chunk 40
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 Reference                                             |         |           |
| Exhibit | Description                                                                          | Form                                                  | Exhibit | Filing    
 Date      |
| 10.21*+ | AEye, Inc. 2022 Employee Stock Purchase Plan                                         | AEye, Inc. Definitive Proxy Statement on Schedule 14A | Annex A | 3/31/2022 |
| 23.1

#   | Consent of Deloitte & Touche LLP (with respect to AEye, Inc. financial statements)   |                                                       |         |           |
| 23.2

#   | Consent of Allen Overy Shearman Sterling US LLP (included in Exhibit 5.1)            |                                                       |         |           |
| 24.1

#   | Power of Attorney (included on signature page of the of this Registration Statement) |                                                       |         |           |
| 107

#    | Filing Fee Table.                                                                    |                                                       |         |           |
| † | Certain exhibits and schedules to this Exhibit have been omitted in accordance with Regulation S-K Item 601(a)(5), which the Registrant 
 agrees to furnish supplementally to the SEC upon its request.                                                                           |

| 

# | Filed Herewith. |
| * | Previously filed. |

+ Indicates a management contract or compensatory
plan.

| (b) | Financial Statement Schedules. |

Schedules not listed above have been omitted because the information
required to be set forth therein is not applicable or is shown in the financial statements or notes thereto.

Item 17. Undertakings.

The undersigned registrant hereby undertakes:

(1) to file, during any period in which offers or sales are being
made, a post-effective amendment to this registration statement:

(i) to include any prospectus required
by Section 10(a)(3) of the Securities Act;

(ii) to reflect in the prospectus any facts or events arising
after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in
the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing,
any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which
was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
filed with the Commission pursuant to Rule 424(b) if, in the aggregate