Company: LIDRW
Filing Date: 2025-04-03
Form Type: S-8
Source: 0000947871-25-000356
Chunk: 7

Company: AEye, Inc.
Filing Date: 2025-04-03
Form: S-8
Chunk 7
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 23.1    |     | Consent of KPMG LLP                                                                                    |     |                           |     |           |      |        |     | X        |
| 23.2    |     | Consent of Allen Overy Shearman Sterling US LLP (included in Exhibit 5.1).                             |     |                           |     |           |      |        |     | X        |
| 24.1    |     | Power of Attorney (included on the signature page).                                                    |     |                           |     |           |      |        |     | X        |
| 107     |     | Filing Fee Table.                                                                                      |     |                           |     |           |      |        |     | X        |

| 

# | Management contract or compensatory plan |
Item 9. Undertakings.

| (a) | 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(a)(3) of the Securities Act; |

(ii) To
reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration
Fee” table in the effective registration statement;

(iii) To
include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement; provided, however, that clauses (1)(i) and (1)(ii) of this section
do not apply if the information required to be included in a post-effective amendment by those clauses is contained in reports filed with
or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15