SEC Comment Letter for AEHR TEST SYSTEMS (AEHR) (CIK 0001040470) (AEHR) — Apr 7, 2009

AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)
Date: April 7, 2009 · CIK: 0001040470 · Accession: 0000000000-09-018147

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 7, 2009

Author

Brian Cascio

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 3030 April 7, 2009 Gary L. Larson Chief Financial Officer Aehr Test Systems 400 Kato Terrace Fremont, California 94539 Re: Aehr Test Systems Form 10-K for the fiscal year ended May 31, 2008 File No. 0-22893

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 , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f

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

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3030
April 7, 2009
   Gary L. Larson Chief Financial Officer Aehr Test Systems 400 Kato Terrace Fremont, California 94539
 Re: Aehr Test Systems
  Form 10-K for the fiscal year ended May 31, 2008     File No.  0-22893

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 ,                 B r i a n  C a s c i o           A c c o u n t i n g  B r a n c h  C h i e f

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