AEye Inc.
One Park Place, Suite 200
Dublin, CA 94568
October 25, 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: Bradley Ecker
| Re: |
AEye Inc. Filed October 19, 2022
|
Dear Mr. Ecker:
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 4:00 p.m. Eastern Time on October 27, 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. |
| Robert Brown, AEye Inc. | |
| Chris Forrester, Shearman & Sterling LLP | |
| Yian Huang, Shearman & Sterling LLP |