Company: LIDRW
Filing Date: 2025-08-11
Form Type: S-3
Source: 0000947871-25-000731
Chunk: 31

Company: AEye, Inc.
Filing Date: 2025-08-11
Form: S-3
Chunk 31
---
 December 31, 2023, included in the Company's Annual Report
on Form 10-K for the year ended December 31, 2024, 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.

The consolidated financial statements of AEye,
Inc. as of December 31, 2024 and for the year ended December 31, 2024, have been incorporated by reference herein in reliance upon the
report of KPMG LLP, independent registered public accounting firm, incorporated by reference herein, and upon the authority of said firm
as experts in accounting and auditing.

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

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 any applicable prospectus
supplement are part of a registration statement that we filed with the SEC, but do not contain all of the information in the registration
statement. The full registration statement may be obtained from the SEC or us, as provided below. Statements in the prospectus or any
prospectus supplement about these documents are summaries and each statement is qualified in all respects by reference to the document
to which it refers. You should refer to the actual documents for a more complete description of the