Company: LIDRW
Filing Date: 2025-01-16
Form Type: S-1
Source: 0000947871-25-000056
Chunk: 31

Company: AEye, Inc.
Filing Date: 2025-01-16
Form: S-1
Chunk 31
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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. Additional legal matters may be passed upon for us
or any underwriters, dealers or agents, by counsel that we will name in the applicable prospectus supplement.

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

The financial statements of AEye, Inc. as of December 31, 2023
and December 31, 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, 2023 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.

| 26 |

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

This prospectus is part of a registration statement on Form S-1 that we filed with the SEC.This prospectus, which constitutes a part
of the registration statement, does not contain all of the information set forth in the registration statement or the exhibits and schedules
filed therewith.

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, this prospectus.

This prospectus and