aehr_correspondence
AEHR Test Systems
400 Kato Terrace
Fremont, California 94539
September
15, 2021
Via EDGAR Transmission
Securities
and Exchange Commission
Division
of Corporation Finance
Mail
Stop 3010
100 F
Street, N.E.
Washington,
D.C. 20549
Registration Statement on Form S-3 (Registration No.
333-259317)
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as
amended, we hereby request acceleration of the effective date of
the Registration Statement on Form S-3 (Registration No.
333-259317) (the “Registration Statement”) of AEHR Test
Systems (the “Company”). We respectfully request that
the Registration Statement become effective as of 9:00 a.m.,
Eastern Time, on September 17, 2021, or at such later time as the
Company or its counsel may orally request via telephone call to the
staff. Once the Registration Statement has been declared effective,
please orally confirm that event with our counsel, Latham &
Watkins LLP, by calling Jack Sheridan at (650) 463-3016 or Phillip
Stoup at (415) 395-6027.
If you
have any questions regarding the foregoing, please do not hesitate
to contact Jack Sheridan at (650) 463-3016 or Phillip Stoup at
(415) 395-6027, of Latham & Watkins LLP. Thank you in advance
for your consideration.
Very
truly yours,
|
AEHR TEST SYSTEMS
|
|
/s/
Kenneth
B. Spink
|
Name: Kenneth B.
Spink
|
Title: Vice
President of Finance and Chief Financial
Officer
|
cc:
Jack Sheridan,
Latham & Watkins LLP
Phillip
Stoup, Latham & Watkins LLP