SEC Comment Letter for AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232) (ACLS) — Apr 6, 2009

AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232)
Date: April 6, 2009 · CIK: 0001113232 · Accession: 0000000000-09-017850

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File numbers found in text: 000-30941

Date

April 6, 2009

Author

Brian Cascio

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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 3030 April 6, 2009 VIA U.S. MAIL Mr. Stephen G. Bassett Axcelis Technologies, Inc. Executive Vice President and Chief Financial Officer 108 Cherry Hill Drive Beverly, MA 01915 RE: Axcelis Technologies, Inc. Form 10-K for the fiscal year ended December 31, 2007 Filed March 17, 2008 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 , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f

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

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3030

 April 6, 2009
   VIA U.S. MAIL

 Mr. Stephen G. Bassett Axcelis Technologies, Inc. Executive Vice President and Chief Financial Officer 108 Cherry Hill Drive Beverly, MA 01915
 RE: Axcelis Technologies, Inc.
  Form 10-K for the fiscal year ended December 31, 2007
  Filed March 17, 2008   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 ,            B r i a n  C a s c i o         A c c o u n t i n g  B r a n c h  C h i e f

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