Company: LIDRW
Filing Date: 2025-02-12
Form Type: CORRESP
Source: 0000947871-25-000132
Chunk: 1

Company: AEye, Inc.
Filing Date: 2025-02-12
Form: CORRESP
Chunk 1
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 regulated by the Solicitors Regulation Authority of England and Wales (SRA number 401323).  The term partner is used to refer to a member of Allen Overy Shearman Sterling LLP or an employee or consultant with equivalent standing and qualifications.  A list of the members of Allen Overy Shearman Sterling LLP and of the non-members who are designated as partners is open to inspection at its registered office at One Bishops Square, London E1 6AD. |

: The Company acknowledges
the Staff’s comment and plans on including the compensation information in the 2024 10-K (to be incorporated by reference into the
Registration Statement) or in the Amendment No.1.

| 3. | Comment: We note that you seek to register 1,319,316 shares of common stock that may be issued                                          
 to Dowslake Microsystems Corporation in connection with the prepayment of the Dowslake Note. Please note that it is not appropriate to  
 register the resale of common stock underlying a convertible security that has not yet been issued, unless the selling shareholder is   
 irrevocably bound to purchase the convertible security and is at market risk at the time the registration statement is filed. Here, it  
 appears that Dowslake is able to exercise discretion as to the allocation of payment on the note, and so it is not irrevocably bound to 
 purchase the securities. Please advise or revise your registration statement as necessary to remove the resale of all shares underlying 
 the Dowslake Note. Refer to Question 139.11 of the Compliance and Disclosure Interpretations relating to the Securities Act.            |

: The Company acknowledges
the Staff’s comment and plans on revising the Registration Statement through Amendment No.1 to remove the registration of 1,319,316
shares of Common Stock that may be issuable pursuant to the terms of the Dowslake Note.

If you have any questions regarding
the responses to the comments of the Staff, or require additional information, please contact me by phone at (650) 838 - 3720.

| Sincerely,     |
| /s/ Yian Huang |
| Yian Huang     |

| cc: | Andrew Hughes (AEye, Inc.)                        
 Chris Forrester (Allen Overy Shearman Sterling US 
 LLP)                                              |

February 12, 2025

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