September 23, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Gregory Herbers |
| Re: | AEye, Inc. |
| Registration Statement on Form S-1 |
| File No. 333-259554 |
| Acceleration Request |
| Requested Date: September 27, 2021 |
| Requested Time: 4:00 p.m., Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, AEye, Inc. hereby requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on September 27, 2021, or as soon thereafter as practicable.
Please confirm once the Registration Statement has been declared effective by calling Andrew Ledbetter of DLA Piper LLP (US) at (206) 839-4845. Please also contact him should you have any questions.
| Very truly yours,
AEye, Inc. |
| /s/ Blair LaCorte |
| Blair LaCorte |
| Chief Executive Officer |
| cc: | Robert Brown, Chief Financial Officer |
Andrew Hughes, General Counsel
AEye, Inc.
Andrew Ledbetter, Esq.
DLA Piper LLP (US)