SEC Comment Letter for AMTECH SYSTEMS INC (ASYS) (CIK 0000720500) (ASYS) — Sep 2, 2014

AMTECH SYSTEMS INC (ASYS) (CIK 0000720500)
Date: Sept. 2, 2014 · CIK: 0000720500 · Accession: 0000000000-14-043940

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File numbers found in text: 000-11412

Date

September 2, 2014

Author

/s/ Brian Cascio

Form

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Company

AMTECH SYSTEMS INC (ASYS) (CIK 0000720500)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE September 2, 2014 Via E -mail Brad Anderson Chief Financial Officer Amtech Systems, Inc. 131 South Clark Drive Tempe, Arizona 85281

Re: Amtech Systems, Inc. Form 10 -K for the fis cal year ended September 30, 201 3 Filed December 11, 2013 File No. 000-11412

Dear M r. Anderson :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defe nse in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings i nclude the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Brian Cascio

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE
       September 2, 2014

Via E -mail

Brad Anderson
Chief Financial Officer
Amtech Systems, Inc.
131 South Clark Drive
Tempe, Arizona   85281

 Re: Amtech Systems, Inc.
  Form 10 -K for the fis cal year ended September  30, 201 3
  Filed December 11, 2013
  File No. 000-11412

Dear M r. Anderson :

We have completed our review of your filings.  We remind you that our
comments or changes to disclosure in response to our comments do not foreclose the
Commission from taking any action with respect to the company or the filings and the
company may not assert staff comments as a defe nse in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.  We
urge all persons who are responsible for the accuracy and adequacy of the disclosure in
the filings to be certain that the filings i nclude the information the Securities Exchange
Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Brian Cascio

Brian Cascio
Accounting Branch Chief

SecProbe.io