SEC Comment Letter for AEHR TEST SYSTEMS (AEHR) (CIK 0001040470) (AEHR) — Nov 9, 2007

AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)
Date: Nov. 9, 2007 · CIK: 0001040470 · Accession: 0000000000-07-055223

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File numbers found in text: 000-22893

Date

October 26, 2007

Author

Martin F. James

Form

UPLOAD

Company

AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 6010 October 26, 2007 VIA U.S. MAIL and FACSIMILE Mr. Gary L. Larson 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, 2007 Filed August 29, 2007 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. S i n c e r e l y , M a r t i n F . J a m e s Senior Assistant Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 6010

 October 26, 2007

VIA U.S. MAIL and FACSIMILE

  Mr. Gary L. Larson 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, 2007
  Filed August 29, 2007   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.            S i n c e r e l y ,            M a r t i n  F .  J a m e s         Senior Assistant Chief Accountant

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