Product review (5 stars): Fix for he error on a Samsung dv36j4000ew
The error drove me crazy, dryer barely out of warranty and Samsung and the internet were no help.  After replacing the heating element and two thermal fuses, this was my last chance.  Luckily, this did the trick.

On my dryer it was located on the vent immediately behind the blower motor.  It was accessible via the access panel that holds the duct in place.  Spec was 10kohms @ 72f, mine read at 4.  The thermistor comes out with one screw and a single wiring harness, so it's a quick fix.