Company: LIDRW
Filing Date: 2025-04-03
Form Type: S-8
Source: 0000947871-25-000356
Chunk: 0

Company: AEye, Inc.
Filing Date: 2025-04-03
Form: S-8
Chunk 0
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<div align='center'>As filed with the Securities and Exchange Commission
on April 3, 2025.</div>

Registration No. 333-

<div align='center'>UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM S-8

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</div>

| AEYE, INC.                                             |     |                     |
| (Exact name of registrant as specified in its charter) |     |                     |
| Delaware                                               |     |          37-1827430 |
| (State or other jurisdiction of                        |     |    (I.R.S. Employer |
| incorporation or organization)                         |     | Identification No.) |
| 4670 Willow Road, Suite 125                            |     |                     |
| Pleasanton, California                                 |     |               94588 |
| (Address of Principal Executive Offices)               |     |           -Zip Code |

<div align='center'>AEye, Inc. 2021 Equity Incentive Plan

AEye, Inc. 2022 Employee Stock Purchase Plan

(Full title of the plans)

Matthew Fisch

Chief Executive Officer

4670 Willow Road, Suite 125

Pleasanton, California 94588

(925) 400-4366

(Name, address and telephone number, including area code, of agent for service)

With copies to:

Christopher Forrester

Yian Huang

Allen Overy Shearman Sterling US LLP

1460 El Camino Real, 2 ndFloor

Menlo Park, California 94025

(650) 838-3600</div>

Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging
growth company” in Rule 12b-2 of the Exchange Act.

| Large accelerated filer | ☐ | Accelerated filer   ☐     | ☒ |
| Non-accelerated filer   | ☒ | Smaller reporting company |   |
|                         |   | Emerging growth company   | ☒ |

If an emerging growth company, indicate by check mark if
the registrant has elected not to use the extended