0001437749-16-041422.txt : 20161216 0001437749-16-041422.hdr.sgml : 20161216 20161108184746 ACCESSION NUMBER: 0001437749-16-041422 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20161108 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.htm aehr20161108_corresp.htm

 

November 8, 2016

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Amanda Ravitz

  Laurie Abbott

                       

 

 

Re:

Aehr Test Systems

    Registration Statement on Form S-3
    Originally filed October 25, 2016
    File No. 333-214218
     
    Acceleration Request
     
    Requested Date:         November 11, 2016
    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 (the “Commission”) take appropriate action to declare the above-referenced Registration Statement on Form S-3 (File No. 333-214218) (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, Professional Corporation, 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. Reinstra at (650) 320-4566.

 

 

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 Kondracki, Wilson Sonsini Goodrich & Rosati, P.C.