0001040470-17-000024.txt : 20170421
0001040470-17-000024.hdr.sgml : 20170421
20170321161241
ACCESSION NUMBER: 0001040470-17-000024
CONFORMED SUBMISSION TYPE: CORRESP
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20170321
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: AEHR TEST SYSTEMS
CENTRAL INDEX KEY: 0001040470
STANDARD INDUSTRIAL CLASSIFICATION: INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825]
IRS NUMBER: 942424084
STATE OF INCORPORATION: CA
FISCAL YEAR END: 0531
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: 400 KATO TERRACE
CITY: FREMONT
STATE: CA
ZIP: 94539
BUSINESS PHONE: 5106239400
MAIL ADDRESS:
STREET 1: 400 KATO TERRACE
CITY: FREMONT
STATE: CA
ZIP: 94539
CORRESP
1
filename1.txt
March 21, 2017
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Amanda Ravitz
Caleb French
Re: Aehr Test Systems
Registration Statement on Form S-3
Originally filed March 17, 2017
File No. 333-216792
Acceleration Request
Requested Date: March 24, 2017
Requested Time: 9:00 A.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aehr
Test Systems (the "Registrant") hereby requests that the Securities and
Exchange Commission take appropriate action to declare the above-referenced
Registration Statement on Form S-3 (File No. 333-216792) (the "Registration
Statement"), effective at the "Requested Date" and "Requested Time" set forth
above or as soon thereafter as practicable. The Registrant hereby authorizes
each of Mark Reinstra and Bradley Kondracki, attorneys with the Registrant's
outside legal counsel, Wilson Sonsini Goodrich & Rosati, P.C., to orally
modify or withdraw this request for acceleration.
We request that we be notified of the effectiveness of the Registration
Statement by telephone to Mr. Kondracki at (650) 565-3867.
Sincerely,
AEHR TEST SYSTEMS
By: /s/ Kenneth B. Spink
----------------------------------------------------
Kenneth B. Spink
Chief Financial Officer and Vice President of Finance
cc: Gayn Erickson, Aehr Test Systems
Mark L. Reinstra, Wilson Sonsini Goodrich & Rosati, P.C.
Bradley L. Kondracki, Wilson Sonsini Goodrich & Rosati, P.C.