October 22, 2024 Gayn Erickson President and Chief Executive Officer Aehr Test Systems 400 Kato Terrace Fremont, CA 94539 Re: Aehr Test Systems Registration Statement on Form S-3 Filed October 15, 2024 File No. 333-282661 Dear Gayn Erickson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ross McAloon