Company: LIDRW
Filing Date: 2025-02-25
Form Type: S-1/A
Source: 0000947871-25-000219
Chunk: 40

Company: AEye, Inc.
Filing Date: 2025-02-25
Form: S-1/A
Chunk 40
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 Registration                                                                                                                                     
 Rights Agreement by and among AEye, Inc. and 3i,LP, dated September 15, 2022                                                                     | 8-K             |    10.2 | 9/16/2022  |
| 10.19*+ | Offer Letter by and between the Company and Matthew Fisch, dated January 20, 2023.                                                               | 8-K             |    10.1 | 2/01/2023  |
| 10.20*+ | Form                                                                                                                                             
 Retention Agreement                                                                                                                              | 8-K             |    10.1 | 11/07/2023 |

| 33 |

|         |                                                                                    | Incorporated by                                       
 Reference                                             |         |           |
| Exhibit | Description                                                                        | Form                                                  | Exhibit | Filing    
 Date      |
| 10.21*+ | AEye, Inc. 2022 Employee Stock Purchase Plan                                       | AEye, Inc. Definitive Proxy Statement on Schedule 14A | Annex A | 3/31/2022 |
| 23.1

#   | Consent of Deloitte & Touche LLP (with respect to AEye, Inc. financial statements) |                                                       |         |           |
| 23.2

#   | Consent of KPMG LLP (with respect                                                  
 to AEye, Inc. financial statements)                                                |                                                       |         |           |
| 23.3

#   | Consent of Allen Overy Shearman Sterling US LLP (included in Exhibit 5.1)          |                                                       |         |           |
| 24.1*   | Powers of Attorney (included on the signature page)                                |                                                       |         |           |
| 107

#    | Filing Fee Table.                                                                  |                                                       |         |           |
| † | Certain exhibits and schedules to this Exhibit have been omitted in accordance with Regulation S-K Item 601(a)(5), which the Registrant 
 agrees to furnish supplementally to the SEC upon its request.                                                                           |

| 

# | Filed Herewith. |
| * | Previously filed. |

| + | Indicates a management contract or compensatory plan. |

| (b) | Financial Statement Schedules. |

Schedules not listed above have been omitted because the information
required to be set forth therein is not applicable or is shown in the financial statements or notes thereto.

Item 17. Undertakings.

The undersigned registrant