Company: LIDRW
Filing Date: 2025-02-12
Form Type: CORRESP
Source: 0000947871-25-000132
Chunk: 0

Company: AEye, Inc.
Filing Date: 2025-02-12
Form: CORRESP
Chunk 0
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| 1460 El Camino Real, 2nd Floor 
 Menlo Park, CA 94025           
 +1.650.838.3600                |

February 12, 2025

VIA EDGAR

Erin Donahue

Asia Timmons-Pierce

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

| Re: | AEye, Inc.                         
 Registration Statement on Form S-1 
 Filed January 16, 2025             |
|:----|:-----------------------------------|
|     | File No. 333-284323                |

Dear Ms. Donahue:

On behalf of AEye, Inc. (the “Company”),
we are submitting this letter in response to the comments of the staff of the United States Securities and Exchange Commission (the “Staff”)
contained in your letter dated January 28, 2025 (the “Comment Letter”), regarding the above referenced Registration
Statement on Form S-1 (the “Registration Statement”), which was filed by the Company with the United States Securities
and Exchange Commission (the “Commission”) on January 16, 2025.

For the convenience of the Staff,
the numbering of the paragraphs below corresponds to the numbering of the comment in the Comment Letter, the text of which the Company
has incorporated into this response letter in italicized type, and which is followed by the Company’s response. Capitalized terms
used herein but not defined shall have the meanings ascribed to them in the Registration Statement.

: The Company acknowledges
the Staff’s comment and plans on filing its Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “2024 10-K”) and subsequently updating the Registration Statement by filing an Amendment No.1 (the “Amendment No.1”)
to use incorporation by reference in accordance with General Instruction VII.C. of Form S-1.

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