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SEC Comment Letter for AEHR TEST SYSTEMS (AEHR) (CIK 0001040470) (AEHR) — Mar 2, 2005

AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)
Date: March 2, 2005 · CIK: 0001040470 · Accession: 0000000000-05-009848

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-22893

Date
March 2, 2005
Author
Martin F. James
Form
UPLOAD
Company
AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)

Letter

Mail Stop 0306 March 2, 2005 Mr. Gary L. Larson Vice President of Finance and Chief Financial Officer Aehr Test Systems 400 Kato Terrace Fremont, CA 94539

RE: Aehr Test Systems Form 10-K for the fiscal year ended May 31, 2004 Form 10-Q for the quarter ended August 31, 2004 Form 10-Q for the quarter ended November 30, 2004 File No. 000-22893

Dear Mr. Larson:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 0306

March 2, 2005

Mr. Gary L. Larson
Vice President of Finance and Chief Financial Officer
Aehr Test Systems
400 Kato Terrace
Fremont, CA  94539

	RE:	Aehr Test Systems
		Form 10-K for the fiscal year ended May 31, 2004
		Form 10-Q for the quarter ended August 31, 2004
		Form 10-Q for the quarter ended November 30, 2004
      File No. 000-22893

Dear Mr. Larson:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>