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aehr_correspondence

AEHR Test Systems

400 Kato Terrace

Fremont, California 94539

September
15, 2021

Via EDGAR Transmission

Securities
and Exchange Commission

Division
of Corporation Finance

Mail
Stop 3010

100 F
Street, N.E.

Washington,
D.C. 20549

Re:

AEHR
TEST SYSTEMS

Registration Statement on Form S-3 (Registration No.
333-259317)

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as
amended, we hereby request acceleration of the effective date of
the Registration Statement on Form S-3 (Registration No.
333-259317) (the “Registration Statement”) of AEHR Test
Systems (the “Company”). We respectfully request that
the Registration Statement become effective as of 9:00 a.m.,
Eastern Time, on September 17, 2021, or at such later time as the
Company or its counsel may orally request via telephone call to the
staff. Once the Registration Statement has been declared effective,
please orally confirm that event with our counsel, Latham &
Watkins LLP, by calling Jack Sheridan at (650) 463-3016 or Phillip
Stoup at (415) 395-6027.

If you
have any questions regarding the foregoing, please do not hesitate
to contact Jack Sheridan at (650) 463-3016 or Phillip Stoup at
(415) 395-6027, of Latham & Watkins LLP. Thank you in advance
for your consideration.

Very
truly yours,

AEHR TEST SYSTEMS

/s/
Kenneth
B. Spink

Name: Kenneth B.
Spink

Title: Vice
President of Finance and Chief Financial
Officer

cc:

Jack Sheridan,
Latham & Watkins LLP

Phillip
Stoup, Latham & Watkins LLP