0000947871-24-000704.txt : 20240919 0000947871-24-000704.hdr.sgml : 20240919 20240819144026 ACCESSION NUMBER: 0000947871-24-000704 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240819 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AEye, Inc. CENTRAL INDEX KEY: 0001818644 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 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 CORRESP 1 filename1.htm

 

AEye, Inc.

4670 Willow Road, Suite 125

Pleasanton, CA 94588

 

August 19, 2024

Via EDGAR Transmission

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

 

Re:

AEye, Inc.
Registration Statement on Form S-1

File No. 333-281235

 

Dear Ms. O’Shanick:

 

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 4:00 p.m. Eastern Time on August 21, 2024, 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.

 

Sincerely,

AEye, Inc.

By:      /s/ Andrew Hughes                  
Andrew Hughes
General Counsel and Secretary

 

   
cc:Matthew Fisch, AEye, Inc.
Conor Tierney, AEye, Inc.
Chris Forrester, Allen Overy Shearman Sterling US LLP
Yian Huang, Allen Overy Shearman Sterling US LLP