Correspondence 0001654954-24-013265 from AEHR TEST SYSTEMS (AEHR) (CIK 0001040470) (AEHR)
AEHR TEST SYSTEMS (AEHR) (CIK 0001040470)
Date: Oct. 23, 2024 · CIK: 0001040470 · Accession: 0001654954-24-013265
AI Filing Summary & Sentiment
File numbers found in text: 333-282661
Letter
aehr_8k.htm
Aehr Test Systems
400 Kato Terrace
Fremont, California 94539
October 23, 2024
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. 333-282661)
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. 333-282661) (the “Registration Statement”) of Aehr Test Systems (the “Company”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on October 25, 2024, 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 Ross McAloon at (714) 755-8051.
If you have any questions regarding the foregoing, please do not hesitate to contact Ross McAloon of Latham & Watkins LLP at (714) 755-8051. Thank you in advance for your consideration.
Very truly yours,
AEHR TEST SYSTEMS
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filename1.htm
aehr_8k.htm
Aehr Test Systems
400 Kato Terrace
Fremont, California 94539
October 23, 2024
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. 333-282661)
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. 333-282661) (the “Registration Statement”) of Aehr Test Systems (the “Company”). We respectfully request that the Registration Statement become effective as of 5:00 p.m., Eastern Time, on October 25, 2024, 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 Ross McAloon at (714) 755-8051.
If you have any questions regarding the foregoing, please do not hesitate to contact Ross McAloon of Latham & Watkins LLP at (714) 755-8051. Thank you in advance for your consideration.
Very truly yours,
AEHR TEST SYSTEMS
By: /s/ Chris P. Siu
Name: Chris P. Siu
Title: Executive Vice President of Finance and Chief Financial Officer
cc: Ross McAloon, Latham & Watkins LLP