SRSEC Reporting Desk

AEHR TEST SYSTEMS (AEHR) – SEC staff letter

2026-04-08 · Re: Inc. Form 10-K for the Fiscal Year Ended May 30, 2025 · Accession 0000000000-26-003524 · Review completed (no further comments)

April 8, 2026 Chris Siu Chief Financial Officer Aehr Test Systems, Inc. 400 Kato Terrace Fremont, CA 94539 Re: Aehr Test Systems, Inc. Form 10-K for the Fiscal Year Ended May 30, 2025 File No. 000-22893 Dear Chris Siu: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services

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