Company: LIDRW
Filing Date: 2025-05-12
Form Type: POS AM
Source: 0000947871-25-000486
Chunk: 45

Company: AEye, Inc.
Filing Date: 2025-05-12
Form: POS AM
Chunk 45
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, dated July 25, 2024                      | 8-K             |     4.1 | 7/29/2024  |
| 4.3*    | Description of Securities Registered under Section 12 of the Securities Exchange Act of 1934                                               | 10-K            |     4.5 | 3/28/2022  |
| 5.1*    | Opinion of Allen Overy Shearman Sterling US LLP                                                                                            | S-1             |     5.1 | 8/5/2024   |

| 3 |

|         |                                                                                                     | Incorporated by 
 Reference       |         |          |
| Exhibit | Description                                                                                         | Form            | Exhibit | Filing   
 Date     |
| 23.1

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

#   | Consent of KPMG LLP (with respect to AEye, Inc. financial statements)                               |                 |         |          |
| 23.3*   | Consent of Allen Overy Shearman Sterling US LLP (included in Exhibit 5.1)                           | S-1             |     5.1 | 8/5/2024 |
| 24.1*   | Power of Attorney (included on signature page of the initial filing of this Registration Statement) | S-1             |         | 8/5/2024 |
| 107*    | Filing Fee Table                                                                                    | S-1             |     107 | 8/5/2024 |

| † | 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. |

| (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