SEC Comment Letter 0000000000-24-001832 to AMTECH SYSTEMS INC (ASYS) (CIK 0000720500) (ASYS)
AMTECH SYSTEMS INC (ASYS) (CIK 0000720500)
Date: Feb. 15, 2024 · CIK: 0000720500 · Accession: 0000000000-24-001832
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File numbers found in text: 000-11412
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United States securities and exchange commission logo
February 15, 2024
Lisa Gibbs
Chief Financial Officer
Amtech Systems, Inc.
131 South Clark Drive
Tempe, Arizona 85288
Re:Amtech Systems, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2023
Filed December 14, 2023
File No. 000-11412
Dear Lisa Gibbs:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology