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S-3 EX-FILING FEES 0001818644 N/A N/A 0001818644 1 2026-05-19 2026-05-19 0001818644 2 2026-05-19 2026-05-19 0001818644 3 2026-05-19 2026-05-19 0001818644 4 2026-05-19 2026-05-19 0001818644 5 2026-05-19 2026-05-19 0001818644 6 2026-05-19 2026-05-19 0001818644 7 2026-05-19 2026-05-19 0001818644 2026-05-19 2026-05-19 iso4217:USD xbrli:pure xbrli:shares

Exhibit 107

CALCULATION OF FILING FEE TABLES

S-3

AEye, Inc.

Table 1: Newly Registered and Carry Forward Securities

                                                         
Line Item Type   Security Type   Security Class Title   Fee Calculation
or Carry Forward Rule
  Amount Registered   Proposed Maximum Offering
Price Per Unit
  Maximum Aggregate Offering Price   Fee Rate     Amount of Registration Fee   Carry Forward Form Type   Carry Forward File Number   Carry Forward Initial Effective Date   Filing Fee Previously Paid in Connection with
Unsold Securities
to be
Carried Forward
                                                         
Newly Registered Securities
Fees to be Paid   Equity   Common Stock, par value $0.0001 per share   Rule 457(o)    (1)      (3)      (1)                            
    Equity   Preferred Stock, par value $0.0001 per share   Rule 457(o)    (1)      (3)      (1)                            
    Debt   Debt Securities   Rule 457(o)    (1)      (3)      (1)                            
    Other   Warrants   Rule 457(o)    (1)      (3)      (1)                            
    Other   Rights   Rule 457(o)    (1)      (3)      (1)                            
    Other   Units   Rule 457(o)    (1)      (3)      (1)                            
    Unallocated (Universal) Shelf       Rule 457(o)    (2)      (3)   $ 200,000,000.00  $ 0.0001381   $ 27,620.00                  
Fees Previously Paid                                                        
Carry Forward Securities
Carry Forward Securities                                                        
                                                         
Total Offering Amounts:   $ 200,000,000.00       $ 27,620.00                  
Total Fees Previously Paid:                                  
Total Fee Offsets:             $ 0.00                  
Net Fee Due:             $ 27,620.00                  

__________________________________________
Offering Note(s)

(1) Separate consideration may or may not be received for securities that are issuable upon the conversion or exercise of, or in exchange for, other securities offered hereby.
(2) The Registrant is registering hereunder such indeterminate number of shares of common stock and preferred stock, such indeterminate number of warrants to purchase common stock or preferred stock, such indeterminate number of rights to purchase common stock or preferred stock, and such units composed of any combination of common stock, preferred stock, rights or warrants, to be sold by the Registrant from time to time at unspecified prices which shall have an aggregate initial offering price not to exceed $200,000,000. The securities registered for sale also include such indeterminate number of shares of common stock that may be issued upon conversion of preferred stock and such indeterminate number of shares of common stock and preferred stock that may be issued upon exercise of rights or warrants, sale of units or pursuant to antidilution provisions of any such securities. In addition, pursuant to Rule 416 under the Securities Act, the shares being registered hereunder include such indeterminate number of shares of common stock and preferred stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.
(3) The proposed maximum offering price per share will be determined, from time to time, by the Registrant in connection with the issuance by the Registrant of the securities registered hereunder and is not specified as to each class of security pursuant to Instruction 2.A.iii.b. to the Calculation of Filing Fee Tables and Related Disclosure on Item 16(b) of Form S-3 under the Securities Act.