SEC Comment Letter for AMTECH SYSTEMS INC (ASYS) (CIK 0000720500) (ASYS) — Aug 7, 2009
AMTECH SYSTEMS INC (ASYS) (CIK 0000720500)
Date: Aug. 7, 2009 · CIK: 0000720500 · Accession: 0000000000-09-042780
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File numbers found in text: 000-11412
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
August 7, 2009
Bradley C. Anderson Vice President – Finance and Chief Financial Officer Amtech Systems, Inc. 131 South Clark Drive Tempe, Arizona 85281
Re: Amtech Systems, Inc.
Form 10-K for the fiscal year ended September 30, 2008
Filed December 10, 2008
File No. 000-11412
Dear Mr. Anderson: We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments. S i n c e r e l y , B r i a n C a s c i o
A c c o u n t i n g B r a n c h C h i e f