Company: LIDRW
Filing Date: 2025-02-28
Form Type: CORRESP
Source: 0000947871-25-000248
Chunk: 0

Company: AEye, Inc.
Filing Date: 2025-02-28
Form: CORRESP
Chunk 0
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<div align='center'>AEye, Inc.

4670 Willow Road, Suite 125

Pleasanton, CA 94588

February 28, 2025</div>

Via EDGAR Transmission

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/A 
 Filed February 25, 2025              
 File No. 333-284323                  |

Dear Ms. Donahue:

In accordance with Rule 461 of Regulation
C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective
date of the above-referenced Registration Statement on Form S-1/A (the “Registration Statement”) of AEye, Inc. (the “Company”).
We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on March 4, 2025, or as soon thereafter
as practicable.

Please contact Chris Forrester of Allen
Overy Shearman Sterling US LLP, counsel to the Company, at 858-342-4705, or in his absence, Yian Huang at 484-797-8229, to provide notice
of effectiveness, or if you have any other questions or concerns regarding this matter.

| Sincerely,                                     
 AEye, Inc.                                     
 By:        	/s/ Andrew S. Hughes               
 Andrew S. Hughes                               
 Senior Vice President, Corporate Secretary and 
 General Counsel                                |

| cc: | Matthew Fisch, AEye, Inc.                             
 Chris Forrester, Allen Overy Shearman Sterling US LLP 
 Yian Huang, Allen Overy Shearman Sterling US LLP      |