<SEC-DOCUMENT>0001654954-24-013265.txt : 20241126
<SEC-HEADER>0001654954-24-013265.hdr.sgml : 20241126
<ACCEPTANCE-DATETIME>20241023171342
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-24-013265
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241023

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]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				942424084
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	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
<TEXT>
<html><head><title>aehr_8k.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: left; FONT: 10pt times new roman"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:left;">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>Aehr Test Systems</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">400 Kato Terrace</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">Fremont, California 94539</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">October 23, 2024</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong><u>Via EDGAR Transmission</u></strong></p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Securities and Exchange Commission</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Division of Corporation Finance</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Mail Stop 3010</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">100 F Street, N.E.</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">Washington, D.C.&nbsp; 20549</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <table style="border-spacing:0;font-size:10pt;text-align:left;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="margin:0px">&nbsp;</p></td> <td style="width:4%;"> <p style="margin:0px"><strong>Re:</strong></p></td> <td> <p style="margin:0px"><strong>AEHR TEST SYSTEMS</strong></p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px"><strong><u>Registration Statement on Form S-3 (Registration No. 333-282661)</u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong></p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp; </p> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in;text-indent:0in">Ladies and Gentlemen:</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 45px; text-align:justify;">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. 333-282661) (the &#8220;Registration Statement&#8221;) of Aehr Test Systems (the &#8220;Company&#8221;). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on October 25, 2024, 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 Ross McAloon at (714) 755-8051.</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px;text-indent:45px">If you have any questions regarding the foregoing, please do not hesitate to contact Ross McAloon of Latham &amp; Watkins LLP at (714) 755-8051. Thank you in advance for your consideration.</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p> <table style="border-spacing:0;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td>&nbsp;</td> <td colspan="2">Very truly yours, <p style="margin:0px">&nbsp;</p> <p style="margin:0px"><strong>AEHR TEST SYSTEMS</strong></p></td> <td></td></tr> <tr style="height:15px"> <td style="width:47%;">&nbsp;</td> <td style="width:3%;">&nbsp;</td> <td style="width:30%;">&nbsp;</td> <td style="width:15%;">&nbsp;</td></tr> <tr style="height:15px"> <td></td> <td>By:</td> <td style="BORDER-BOTTOM: black 1px solid;">/s/ Chris P. Siu</td> <td></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td> <td>Name: Chris P. Siu&nbsp;&nbsp;</td> <td>&nbsp;</td></tr> <tr style="height:15px"> <td>&nbsp;</td> <td>&nbsp;</td> <td>Title:&nbsp;&nbsp;Executive Vice President of Finance and Chief Financial Officer</td> <td>&nbsp;</td></tr> <tr style="height:15px"> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td> <td>&nbsp;</td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </p> <p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ross McAloon, Latham &amp; Watkins LLP</p> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p><body>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
