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.