SEC Company Response from AEHR TEST SYSTEMS (AEHR) (CIK 0001040470) (AEHR) — Mar 21, 2017

AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)
Date: March 21, 2017 · CIK: 0001040470 · Accession: 0001040470-17-000024

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-216792

Date

March 21, 2017

Author

AEHR TEST SYSTEMS

Form

CORRESP

Company

AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)

Letter

Re: Aehr Test Systems Registration Statement on Form S-3 Originally filed March 17, 2017 File No. 333-216792

<PAGE>

March 21, 2017

Via EDGAR

U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Amanda Ravitz Caleb French

Acceleration Request

Requested Date: March 24, 2017 Requested Time: 9:00 A.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aehr Test Systems (the "Registrant") hereby requests that the Securities and Exchange Commission take appropriate action to declare the above-referenced Registration Statement on Form S-3 (File No. 333-216792) (the "Registration Statement"), effective at the "Requested Date" and "Requested Time" set forth above or as soon thereafter as practicable. The Registrant hereby authorizes each of Mark Reinstra and Bradley Kondracki, attorneys with the Registrant's outside legal counsel, Wilson Sonsini Goodrich & Rosati, P.C., to orally modify or withdraw this request for acceleration.

We request that we be notified of the effectiveness of the Registration Statement by telephone to Mr. Kondracki at (650) 565-3867.

Sincerely,
AEHR TEST SYSTEMS

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>

                                        March 21, 2017

Via EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:   Amanda Ravitz
             Caleb French

          Re:  Aehr Test Systems
               Registration Statement on Form S-3
               Originally filed March 17, 2017
               File No. 333-216792

               Acceleration Request

               Requested Date:       March 24, 2017
               Requested Time:       9:00 A.M. Eastern Time

Ladies and Gentlemen:

     Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aehr
Test Systems (the "Registrant") hereby requests that the Securities and
Exchange Commission take appropriate action to declare the above-referenced
Registration Statement on Form S-3 (File No. 333-216792) (the "Registration
Statement"), effective at the "Requested Date" and "Requested Time" set forth
above or as soon thereafter as practicable.  The Registrant hereby authorizes
each of Mark Reinstra and Bradley Kondracki, attorneys with the Registrant's
outside legal counsel, Wilson Sonsini Goodrich & Rosati, P.C., to orally
modify or withdraw this request for acceleration.

     We request that we be notified of the effectiveness of the Registration
Statement by telephone to Mr. Kondracki at (650) 565-3867.

                       Sincerely,

                       AEHR TEST SYSTEMS

                       By: /s/ Kenneth B. Spink
                       ----------------------------------------------------
                       Kenneth B. Spink
                       Chief Financial Officer and Vice President of Finance

cc:  Gayn Erickson, Aehr Test Systems
     Mark L. Reinstra, Wilson Sonsini Goodrich & Rosati, P.C.
     Bradley L. Kondracki, Wilson Sonsini Goodrich & Rosati, P.C.

</TEXT>
</DOCUMENT>

SecProbe.io