SEC Comment Letter 0000000000-24-011836 to AEHR TEST SYSTEMS (AEHR) (CIK 0001040470) (AEHR)
AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)
Date: Oct. 22, 2024 · CIK: 0001040470 · Accession: 0000000000-24-011836
AI Filing Summary & Sentiment
File numbers found in text: 333-282661
Letter
October 22, 2024 Gayn Erickson President and Chief Executive Officer Aehr Test Systems 400 Kato Terrace Fremont, CA 94539 Re:Aehr Test Systems Registration Statement on Form S-3 Filed October 15, 2024 File No. 333-282661 Dear Gayn 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Ross McAloon
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October 22, 2024
Gayn Erickson
President and Chief Executive Officer
Aehr Test Systems
400 Kato Terrace
Fremont, CA 94539
Re:Aehr Test Systems
Registration Statement on Form S-3
Filed October 15, 2024
File No. 333-282661
Dear Gayn 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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Ross McAloon