SEC Company Response from AMTECH SYSTEMS (ASYS) — Mar 18, 2026

AMTECH SYSTEMS INC
Date: March 18, 2026 · CIK: 0000720500 · Accession: 0000720500-26-000003

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File numbers found in text: 333-294296

Date

March 18, 2026

Author

Robert C. Daigle

Form

CORRESP

Company

AMTECH SYSTEMS INC

Letter

March 18, 2026 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549-4561 Attn: Jan Woo Re: Amtech Systems, Inc. Registration Statement on Form S-3 File No. 333-294296 Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Amtech Systems, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Monday, March 23, 2026, or as soon thereafter as practicable. This letter shall also serve to confirm that the Company is filing the above-referenced registration statement under General Instruction I.B.6 of Form S-3. Thank you for your assistance. Should you have any questions, please contact Gregory R. Hall of DLA Piper LLP (US) at (480) 606-5116. Very truly yours, AMTECH SYSTEMS, INC. /s/ Robert C. Daigle Robert C. Daigle President and Chief Executive Officer

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CORRESP
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 CORRESP

   March 18, 2026   Via EDGAR   Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549-4561   Attn: Jan Woo   Re: Amtech Systems, Inc. Registration Statement on Form S-3 File No. 333-294296   Ladies and Gentlemen:   Pursuant to Rule 461 of the Securities Act of 1933, as amended, Amtech Systems, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Monday, March 23, 2026, or as soon thereafter as practicable.   This letter shall also serve to confirm that the Company is filing the above-referenced registration statement under General Instruction I.B.6 of Form S-3.   Thank you for your assistance. Should you have any questions, please contact Gregory R. Hall of DLA Piper LLP (US) at (480) 606-5116. Very truly yours,   AMTECH SYSTEMS, INC.     /s/ Robert C. Daigle Robert C. Daigle President and Chief Executive Officer

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