SEC Comment Letter for AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232) (ACLS) — Aug 9, 2010

AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232)
Date: Aug. 9, 2010 · CIK: 0001113232 · Accession: 0000000000-10-045311

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File numbers found in text: 000-30941

Date

August 9, 2010

Author

Russell Mancuso

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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 August 9, 2010 Mary G. Puma Chief Executive Officer Axcelis Technologies, Inc. 108 Cherry Hill Drive Beverly, Massachusetts 01915 Re: Axcelis Technologies, Inc. Form 10-K for fiscal year ended December 31, 2009 Filed March 15, 2010 File No. 000-30941 Dear Ms. Puma: We have completed our review of your Annual Report on Form 10-K and do not have any further comments at this time. If you have any questions please contact Ruairi Regan at (202) 551-3269 or Tim Buchmiller at (202) 551-3635. Sincerely, Russell Mancuso Branch Chief cc: Lynnette C. Fallon (978) 787-4090

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

         DIVISION OF
CORPORATION FINANCE
        August 9, 2010
 Mary G. Puma Chief Executive Officer Axcelis Technologies, Inc. 108 Cherry Hill Drive Beverly, Massachusetts 01915
Re: Axcelis Technologies, Inc.  Form 10-K for fiscal year ended December 31, 2009  Filed March 15, 2010  File No. 000-30941
 Dear Ms. Puma:
We have completed our review of your  Annual Report on Form 10-K and do not
have any further comments at this time.  If  you have any questions please contact Ruairi
Regan at (202) 551-3269 or Tim Buchmiller at (202) 551-3635.
Sincerely,    Russell Mancuso Branch Chief
cc: Lynnette C. Fallon (978) 787-4090

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