Company: LIDRW
Filing Date: 2025-01-16
Form Type: S-1
Source: 0000947871-25-000056
Chunk: 33

Company: AEye, Inc.
Filing Date: 2025-01-16
Form: S-1
Chunk 33
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 those
exhibits have been specifically incorporated by reference in this prospectus or any accompanying prospectus supplement.

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<div align='center'>AEYE, INC.

Up to 5,353,710 Shares of Common Stock

Offered by the Selling Stockholders

________________________

PROSPECTUS

________________________</div>

| 29 |

<div align='center'>Part II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 13. Other Expenses of Issuance and Distribution.

The following table indicates the estimated expenses to be incurred
in connection with the offering described in this registration statement, other than underwriting discounts and commissions.

|                                                     |             Amount |
| Securities and Exchange Commission registration fee | $         1,049.16 |
| Accounting fees and expenses                        |  $       50,000.00 |
| Legal fees and expenses                             |  $       55,000.00 |
| Financial printing and miscellaneous expenses       | $         5,000.00 |
| Total expenses                                      |   $     111,049.16 |

Item 14. Indemnification of Directors and Officers.

Section 102 of the DGCL permits a corporation to eliminate the personal
liability of directors and officers of a corporation to the corporation or its stockholders for monetary damages for a breach of fiduciary
duty as a director or officer, except where the director or officer breached his or her duty of loyalty, failed to act in good faith,
engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend or approved a stock repurchase in
violation of Delaware corporate law, or obtained an improper personal benefit. Our Amended Charter provides that no director or officer
of the Registrant shall be personally liable to it or its stockholders for monetary damages for any breach of fiduciary duty as a director
or officer, notwithstanding any provision of law imposing such liability, except to the extent that the DGCL prohibits the elimination
or limitation of liability of directors for breaches of fiduciary duty.

Section 145 of the DGCL provides that a corporation has the power
to indemnify a director, officer, employee, or agent of the corporation, or a person serving at the request of the corporation for another
corporation, partnership, joint venture, trust, or other enterprise in related capacities against expenses (including attorneys’
fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by