SEC Comment Letter for AEHR TEST SYSTEMS (AEHR) (CIK 0001040470) (AEHR) — Mar 21, 2017
AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)
Date: March 21, 2017 · CIK: 0001040470 · Accession: 0000000000-17-009303
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-216792
Letter
Mail Stop 3030 March 21, 2017 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 March 17, 2017 File No. 333-216792
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 Caleb French at (202) 551 -6947 with any questions.
Sincerely,
/s/ Caleb French for
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Mail Stop 3030 March 21, 2017 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 March 17, 2017 File No. 333-216792 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 Caleb French at (202) 551 -6947 with any questions. Sincerely, /s/ Caleb French for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Bradley L. Kondracki , Esq. Wilson Sonsini Goodrich & Rosati , P.C.