<SEC-DOCUMENT>0001654954-21-010098.txt : 20211019
<SEC-HEADER>0001654954-21-010098.hdr.sgml : 20211019
<ACCEPTANCE-DATETIME>20210915090133
<PRIVATE-TO-PUBLIC>
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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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AEHR Test Systems</font></div>
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400 Kato Terrace</font></div>
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Fremont, California 94539</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">September
15, 2021</font></div>
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Via EDGAR Transmission</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Securities
and Exchange Commission</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Division
of Corporation Finance</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Mail
Stop 3010</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">100 F
Street, N.E.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washington,
D.C. 20549</font></div>
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<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Re:&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">AEHR
TEST SYSTEMS</font></div>
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<font style="text-decoration: underline; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Registration Statement on Form S-3 (Registration No.
333-259317)</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Ladies
and Gentlemen:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">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 &#x201C;Registration Statement&#x201D;) of AEHR Test
Systems (the &#x201C;Company&#x201D;). 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 &amp;
Watkins LLP, by calling Jack Sheridan at (650) 463-3016 or Phillip
Stoup at (415) 395-6027.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">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 &amp; Watkins LLP. Thank you in advance
for your consideration.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Very
truly yours,</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-size: 13px; font-family: Times New Roman"><font style="font-weight: bold; font-variant: small-caps; font-family: Times New Roman; font-size: 13px">
AEHR TEST SYSTEMS</font></font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman">/s/&#xA0;
<font style="font-family: Times New Roman; font-size: 13px">Kenneth
B. Spink</font></font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">Name: Kenneth B.
Spink</font></font></div>
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<font style="font-size: 13px; font-family: Times New Roman"><font style="font-family: Times New Roman; font-size: 13px">Title: Vice
President of Finance and Chief Financial
Officer</font></font></div>
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<br>
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<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">cc:&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;<br>
</font></div>
<div style="text-align: left; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">Jack Sheridan,
Latham &amp; Watkins LLP</font></div>
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</div>
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<font style="font-family: Times New Roman; font-size: 13px">Phillip
Stoup, Latham &amp; Watkins LLP</font></div>
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