0001654954-21-010098.txt : 20211019 0001654954-21-010098.hdr.sgml : 20211019 20210915090133 ACCESSION NUMBER: 0001654954-21-010098 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210915 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 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
 
Re: 
AEHR TEST SYSTEMS
 
 
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