SEC Comment Letter for AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232) (ACLS) — Oct 17, 2007

AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232)
Date: Oct. 17, 2007 · CIK: 0001113232 · Accession: 0000000000-07-050790

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File numbers found in text: 000-30941

Date

October 17, 2007

Author

Martin F. James

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AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 6010 October 17, 2007 Stephen G. Bassett Chief Financial Officer Axcelis Technologies, Inc. 108 Cherry Hill Drive Beverly, Massachusetts 01915 RE: Axcelis Technologies, Inc. Form 10-K for the fiscal year ended December 31, 2006 Filed March 15, 2007 File No. 000-30941

Dear Mr. Bassett: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , M a r t i n F . J a m e s Senior Assistant Chief Accountant

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

       DIVISION OF
CORPORATION FINANCE

Mail Stop 6010

                October 17, 2007  Stephen G. Bassett Chief Financial Officer Axcelis Technologies, Inc.  108 Cherry Hill Drive Beverly, Massachusetts  01915
 RE: Axcelis Technologies, Inc.
  Form 10-K for the fiscal year ended December 31, 2006
  Filed March 15, 2007   File No.  000-30941

Dear Mr. Bassett:   We have completed our review of your Form  10-K and related filings and do not, at this
time, have any further comments.            S i n c e r e l y ,            M a r t i n  F .  J a m e s         Senior Assistant Chief Accountant

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