SEC Comment Letter for AMTECH SYSTEMS INC (ASYS) (CIK 0000720500) (ASYS) — Mar 18, 2016
AMTECH SYSTEMS INC (ASYS) (CIK 0000720500)
Date: March 18, 2016 · CIK: 0000720500 · Accession: 0000000000-16-068947
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3030 March 18 , 2016 Via E -mail Bradley C. Anderson Executive Vice President and Chief Financial Officer Amtech Systems, Inc. 131 South Clark Drive Tempe, Arizona 85281
Re: Amtech Systems , Inc. Form 10 -K for Fiscal Year Ended September 30, 2015 Filed November 19, 2015 File No. 0 00-11412
Dear Mr. 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 filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secur ities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules req uire.
Sincerely,
/s/ Martin James
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Mail Stop 3030 March 18 , 2016 Via E -mail Bradley C. Anderson Executive Vice President and Chief Financial Officer Amtech Systems, Inc. 131 South Clark Drive Tempe, Arizona 85281 Re: Amtech Systems , Inc. Form 10 -K for Fiscal Year Ended September 30, 2015 Filed November 19, 2015 File No. 0 00-11412 Dear Mr. 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 filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secur ities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules req uire. Sincerely, /s/ Martin James Martin James Senior Assistant Chief Accountant Office of Electronics and Machinery