SEC Comment Letter for AEHR TEST SYSTEMS (AEHR) (CIK 0001040470) (AEHR) — Nov 8, 2016
AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)
Date: Nov. 8, 2016 · CIK: 0001040470 · Accession: 0000000000-16-100136
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-214218
Letter
Mail Stop 3030 November 8, 2016 Via E -Mail Gayn Erickson Chief Executive Officer Aehr Test Systems 400 Kato Terrace Fremont, CA 94539
Re: Aehr Test Systems Registration Statement on Form S-3 Filed October 25, 2016 File No. 333-214218
Dear Mr. Erickson :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Laurie Abbott at (202) 551 -8071 with any questions.
Sincerely,
/s/ Laurie Abbott for
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Mail Stop 3030 November 8, 2016 Via E -Mail Gayn Erickson Chief Executive Officer Aehr Test Systems 400 Kato Terrace Fremont, CA 94539 Re: Aehr Test Systems Registration Statement on Form S-3 Filed October 25, 2016 File No. 333-214218 Dear Mr. Erickson : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Laurie Abbott at (202) 551 -8071 with any questions. Sincerely, /s/ Laurie Abbott for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Mark L. Reinstra , Esq. Wilson Sonsini Goodrich & Rosati, P.C.