SEC Company Response from AEHR TEST SYSTEMS (AEHR) (CIK 0001040470) (AEHR) — Nov 8, 2016
AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)
Date: Nov. 8, 2016 · CIK: 0001040470 · Accession: 0001437749-16-041422
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-214218
Letter
aehr20161108_corresp.htm
November 8, 2016
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Amanda Ravitz
Laurie Abbott
Re:
Aehr Test Systems
Registration Statement on Form S-3
Originally filed October 25, 2016
File No. 333-214218
Acceleration Request
Requested Date: November 11, 2016
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 (the “Commission”) take appropriate action to declare the above-referenced Registration Statement on Form S-3 (File No. 333-214218) (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, Professional Corporation, 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. Reinstra at (650) 320-4566.
Sincerely,
AEHR TEST SYSTEMS
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CORRESP 1 filename1.htm aehr20161108_corresp.htm November 8, 2016 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Amanda Ravitz Laurie Abbott Re: Aehr Test Systems Registration Statement on Form S-3 Originally filed October 25, 2016 File No. 333-214218 Acceleration Request Requested Date: November 11, 2016 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 (the “Commission”) take appropriate action to declare the above-referenced Registration Statement on Form S-3 (File No. 333-214218) (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, Professional Corporation, 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. Reinstra at (650) 320-4566. 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 Kondracki, Wilson Sonsini Goodrich & Rosati, P.C.