Company: LIDRW
Filing Date: 2025-02-25
Form Type: S-1/A
Source: 0000947871-25-000219
Chunk: 31

Company: AEye, Inc.
Filing Date: 2025-02-25
Form: S-1/A
Chunk 31
---
 any documents incorporated by reference
in this prospectus by writing or telephoning us at the following address:

<div align='center'>AEye, Inc.

Attn: General Counsel

4670 Willow Road, Suite 125

Pleasanton, CA 94588

(925) 400-4366</div>

Exhibits to the filings will not be sent, however, unless those
exhibits have been specifically incorporated by reference in this prospectus or any accompanying prospectus supplement.

| 26 |

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

Up to 9,638,718 Shares of Common Stock

Offered by the Selling Stockholders

________________________

PROSPECTUS

________________________</div>

| 27 |

<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 |     | $ |   1,574.33 |
| Accounting fees                          
 and expenses                             |     | $ | 100,000.00 |
| Legal fees and                           
 expenses                                 |     | $ |  55,000.00 |
| Financial printing                       
 and miscellaneous expenses               |     | $ |   5,000.00 |
| Total expenses                           |     | $ | 161,574.33 |

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