SEC Comment Letter for AEHR TEST SYSTEMS (AEHR) — Apr 8, 2026
AEHR TEST SYSTEMS
Date: April 8, 2026 · CIK: 0001040470 · Accession: 0000000000-26-003524
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-22893
Letter
Re: Aehr Test Systems, Inc. Form 10-K for the Fiscal Year Ended May 30, 2025 File No. 000-22893 Dear Chris Siu:
April 8, 2026
Chris Siu Chief Financial Officer Aehr Test Systems, Inc. 400 Kato Terrace Fremont, CA 94539
We have completed our review of your filings. 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.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 8, 2026 Chris Siu Chief Financial Officer Aehr Test Systems, Inc. 400 Kato Terrace Fremont, CA 94539 Re: Aehr Test Systems, Inc. Form 10-K for the Fiscal Year Ended May 30, 2025 File No. 000-22893 Dear Chris Siu: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services </TEXT> </DOCUMENT>