Company: LIDRW
Filing Date: 2025-05-12
Form Type: POS AM
Source: 0000947871-25-000486
Chunk: 39

Company: AEye, Inc.
Filing Date: 2025-05-12
Form: POS AM
Chunk 39
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 offered by this prospectus have been sold by the Selling Stockholder.

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<div align='center'>LEGAL MATTERS</div>

The validity of the shares of Common Stock offered
hereby will be passed upon for us by Allen Overy Shearman Sterling US LLP, Menlo Park, California.

<div align='center'>EXPERTS</div>

The financial statements of AEye, Inc. as
of December 31, 2023 and 2022, and for each of the two years in the period ended December 31, 2023, included in the Company’s
Annual Report on Form 10-K for the year ended December 31, 2024, incorporated by reference in this Prospectus, have been audited
by Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their report. Such financial statements
are incorporated by reference in reliance upon the report of such firm given their authority as experts in accounting and auditing.

The consolidated financial statements of
AEye, Inc. as of December 31, 2024 and for the year ended December 31, 2024, have been incorporated by reference herein in reliance upon
the report of KPMG LLP, independent registered public accounting firm, incorporated by reference herein, and upon the authority of said
firm as experts in accounting and auditing.

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<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We are required to file annual, quarterly and
current reports, proxy statements and other information with the SEC as required by the Exchange Act. You can read our SEC filings, including
this prospectus, over the Internet at the SEC’s website at http://www.sec.gov.

Our website address is https://www.aeye.ai/. Through
our website, we make available, free of charge, the following documents as soon as reasonably practicable after they are electronically
filed with, or furnished to, the SEC, including our Annual Reports on Form 10-K; our proxy statements for our annual and special stockholder
meetings; our Quarterly Reports on Form 10-Q; our Current Reports on Form 8-K; Forms 3, 4, and 5 and Schedules 13D with respect to our
securities filed on behalf of our directors and our executive officers; and amendments to those documents. The information contained
on, or that may be accessed through, our website is not a part of, and is not incorporated into