diff --git a/WordPressVIPMinimum/Sniffs/Security/ProperEscapingFunctionSniff.php b/WordPressVIPMinimum/Sniffs/Security/ProperEscapingFunctionSniff.php
index 9b9513f0..416ae604 100644
--- a/WordPressVIPMinimum/Sniffs/Security/ProperEscapingFunctionSniff.php
+++ b/WordPressVIPMinimum/Sniffs/Security/ProperEscapingFunctionSniff.php
@@ -97,6 +97,13 @@ class ProperEscapingFunctionSniff extends Sniff {
 	 */
 	private $in_short_echo = false;
 
+	/**
+	 * Keep track of the current file, so we can reset $in_short_echo for each new file.
+	 *
+	 * @var string Absolute file name of the file being processed. Defaults to an empty string.
+	 */
+	private $current_file = '';
+
 	/**
 	 * Returns an array of tokens this test wants to listen for.
 	 *
@@ -119,6 +126,12 @@ public function register() {
 	 * @return void
 	 */
 	public function process_token( $stackPtr ) {
+		// Reset short echo context tracking variable for a new file.
+		if ( $this->phpcsFile->getFilename() !== $this->current_file ) {
+			$this->in_short_echo = false;
+			$this->current_file  = $this->phpcsFile->getFilename();
+		}
+
 		/*
 		 * Short open echo tags will act as an echo for the first expression and
 		 * allow for passing multiple comma-separated parameters.
diff --git a/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.inc b/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.1.inc
similarity index 100%
rename from WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.inc
rename to WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.1.inc
diff --git a/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.2.inc b/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.2.inc
new file mode 100644
index 00000000..c70d8c35
--- /dev/null
+++ b/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.2.inc
@@ -0,0 +1,8 @@
+<?php
+/*
+ * This is part one of a two-part test. It must be in a lower-numbered file
+ * than part two, to trigger the bug in
+ * https://github.com/Automattic/VIP-Coding-Standards/issues/739
+ */
+?>
+<?= esc_attr('short_tag') ?>
diff --git a/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.3.inc b/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.3.inc
new file mode 100644
index 00000000..27fb4433
--- /dev/null
+++ b/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.3.inc
@@ -0,0 +1,11 @@
+<?php
+/*
+ * This is part two of a two-part test. It must be in a higher-numbered file
+ * than part one, to trigger the bug in
+ * https://github.com/Automattic/VIP-Coding-Standards/issues/739
+ */
+printf(
+	'<div class="%1$s"><p>%2$s</p></div>',
+	esc_attr($class),
+	wp_kses_post($message)
+);
diff --git a/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.php b/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.php
index 9a4b31c8..ba0c2679 100644
--- a/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.php
+++ b/WordPressVIPMinimum/Tests/Security/ProperEscapingFunctionUnitTest.php
@@ -21,43 +21,51 @@ class ProperEscapingFunctionUnitTest extends AbstractSniffUnitTest {
 	/**
 	 * Returns the lines where errors should occur.
 	 *
+	 * @param string $testFile The name of the file being tested.
+	 *
 	 * @return array <int line number> => <int number of errors>
 	 */
-	public function getErrorList() {
-		return [
-			3   => 1,
-			5   => 1,
-			15  => 1,
-			17  => 1,
-			21  => 1,
-			23  => 1,
-			33  => 1,
-			37  => 1,
-			41  => 1,
-			45  => 1,
-			48  => 1,
-			62  => 1,
-			63  => 1,
-			64  => 1,
-			65  => 1,
-			67  => 1,
-			68  => 1,
-			69  => 1,
-			72  => 1,
-			73  => 1,
-			74  => 1,
-			75  => 1,
-			76  => 1,
-			77  => 1,
-			78  => 1,
-			79  => 1,
-			80  => 1,
-			82  => 1,
-			92  => 1,
-			97  => 1,
-			102 => 1,
-			104 => 1,
-		];
+	public function getErrorList( $testFile = '' ) {
+		switch ( $testFile ) {
+			case 'ProperEscapingFunctionUnitTest.1.inc':
+				return [
+					3   => 1,
+					5   => 1,
+					15  => 1,
+					17  => 1,
+					21  => 1,
+					23  => 1,
+					33  => 1,
+					37  => 1,
+					41  => 1,
+					45  => 1,
+					48  => 1,
+					62  => 1,
+					63  => 1,
+					64  => 1,
+					65  => 1,
+					67  => 1,
+					68  => 1,
+					69  => 1,
+					72  => 1,
+					73  => 1,
+					74  => 1,
+					75  => 1,
+					76  => 1,
+					77  => 1,
+					78  => 1,
+					79  => 1,
+					80  => 1,
+					82  => 1,
+					92  => 1,
+					97  => 1,
+					102 => 1,
+					104 => 1,
+				];
+
+			default:
+				return [];
+		}
 	}
 
 	/**