SEC Company Response from AMTECH SYSTEMS (ASYS) — Feb 2, 2017
AMTECH SYSTEMS INC
Date: Feb. 2, 2017 · CIK: 0000720500 · Accession: 0000720500-17-000014
AI Filing Summary & Sentiment
File numbers found in text: 333-215604
Letter
Document
February 2, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Ms. Heather Percival
Re: Amtech Systems, Inc.
Registration Statement on Form S-3, as amended
Originally filed January 18, 2017 and amended on February 2, 2017
File No. 333-215604
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Amtech Systems, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement, as amended (the “Registration Statement”), and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Washington, D.C. time, on Monday, February 6, 2017, or as soon thereafter as practicable. We also request the Commission specifically confirm such effective date and time in writing to Robert T. Hass (RTHass@amtechsystems.com) and Jaime R. Daddona (jaime.daddona@squirepb.com).
The Company acknowledges 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 of the Commission.
Thank you for your assistance.
Very truly yours,
Amtech Systems, Inc.
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CORRESP 1 filename1.htm Document February 2, 2017 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Ms. Heather Percival Re: Amtech Systems, Inc. Registration Statement on Form S-3, as amended Originally filed January 18, 2017 and amended on February 2, 2017 File No. 333-215604 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Amtech Systems, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement, as amended (the “Registration Statement”), and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Washington, D.C. time, on Monday, February 6, 2017, or as soon thereafter as practicable. We also request the Commission specifically confirm such effective date and time in writing to Robert T. Hass (RTHass@amtechsystems.com) and Jaime R. Daddona (jaime.daddona@squirepb.com). The Company acknowledges 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 of the Commission. Thank you for your assistance. Very truly yours, Amtech Systems, Inc. By: /s/ Robert T. Hass Robert T. Hass Vice President - Finance and Chief Financial Officer cc: Jaime R. Daddona, Squire Patton Boggs (US) LLP