0000947871-22-000550.txt : 20220614 0000947871-22-000550.hdr.sgml : 20220614 20220512153320 ACCESSION NUMBER: 0000947871-22-000550 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AEye, Inc. CENTRAL INDEX KEY: 0001818644 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 371827430 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE PARK PLACE, SUITE 200 CITY: DUBLIN STATE: CA ZIP: 94568 BUSINESS PHONE: 925-400-4366 MAIL ADDRESS: STREET 1: ONE PARK PLACE, SUITE 200 CITY: DUBLIN STATE: CA ZIP: 94568 FORMER COMPANY: FORMER CONFORMED NAME: CF Finance Acquisition Corp. III DATE OF NAME CHANGE: 20200717 CORRESP 1 filename1.htm

AEye, Inc.

One Park Place, Suite 200

Dublin, CA 94568

May 12, 2022

Via EDGAR Transmission

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attn: Greg Herbers

Re:

AEye, Inc.
Registration Statement on Form S-1

Filed May 6, 2022
File No. 333-264727

Dear Mr. Herbers:

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-1 (the “Registration Statement”) of AEye, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 2:00 p.m. Eastern Time on May 16, 2022, or as soon thereafter as practicable.

Please contact Chris Forrester of Shearman & Sterling 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.

Sincerely,

AEye, Inc.

By: /s/ Andrew Hughes

Andrew Hughes

General Counsel and Secretary

cc:	Blair LaCorte, AEye, Inc.
	Chris Forrester, Shearman & Sterling LLP
	Yian Huang, Shearman & Sterling LLP