# EDGAR Filing Document

**Accession Number:** 0001818644
**File Stem:** 0000947871-25-000765
**Filing Date:** 2025-8
**Character Count:** 2495
**Document Hash:** d68d4c2fc2d2e922e8192f83568c59ac
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000947871-25-000765.hdr.sgml**: 20250915

**ACCESSION NUMBER**: 0000947871-25-000765

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250814

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AEye, Inc.
- **CENTRAL INDEX KEY:** 0001818644
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLE PARTS & ACCESSORIES [3714]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 371827430
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 4670 WILLOW ROAD, SUITE 125
- **CITY:** PLEASANTON
- **STATE:** CA
- **ZIP:** 94588
- **BUSINESS PHONE:** 925-400-4366

**MAIL ADDRESS:**
- **STREET 1:** 4670 WILLOW ROAD, SUITE 125
- **CITY:** PLEASANTON
- **STATE:** CA
- **ZIP:** 94588

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CF Finance Acquisition Corp. III
- **DATE OF NAME CHANGE:** 20200717

AEye, Inc.

4670 Willow Road, Suite 125

Pleasanton, CA 94588

August 14, 2025

**<u>Via EDGAR Transmission</u>**

Erin Donahue

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **AEye, Inc.<br> Registration Statement on Form S-3**<br> **Filed August 11, 2025<br> File No. 333-289462**<br>|

---

Dear Ms. Donahue:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the "Registration Statement") of AEye, Inc. (the "Company"). We respectfully request that the Registration Statement become effective as of 12:00 p.m. Eastern Time on August 15, 2025, or as soon thereafter as practicable.

Please contact Chris Forrester of Allen Overy Shearman Sterling US LLP, counsel to the Company, at 858-342-4705, or in his absence, Yian Huang at 484-797-8229, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sincerely,<br>AEye, Inc.<br> By: <u>/s/ Andrew S. Hughes</u> <br> Andrew S. Hughes<br> Senior Vice President, Corporate Secretary and<br> General Counsel<br>

cc: Matthew Fisch, AEye, Inc.<br> Chris Forrester, Allen Overy Shearman Sterling US LLP<br> Yian Huang, Allen Overy Shearman Sterling US LLP