SEC Comment Letter for AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232) (ACLS) — Nov 25, 2013

AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232)
Date: Nov. 25, 2013 · CIK: 0001113232 · Accession: 0000000000-13-064602

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File numbers found in text: 000-30941

Date

November 25, 2013

Author

/s/ Brian Cascio for

Form

UPLOAD

Company

AXCELIS TECHNOLOGIES INC (ACLS) (CIK 0001113232)

Letter

November 25, 2013 Via E -mail Kevin J. Brewer Executive Vice President and Chief Financial Officer Axcelis Technologies, Inc. 108 Cherry Hill Drive Beverly, MA 01915

Re: Axcelis Technologies, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 File No. 000-30941

Dear Mr. Brewer :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Brian Cascio for

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November 25, 2013

Via E -mail
Kevin J. Brewer
Executive Vice President and Chief Financial Officer
Axcelis Technologies, Inc.
108 Cherry Hill Drive
Beverly, MA 01915

 Re: Axcelis  Technologies, Inc.
Form 10 -K for the Fiscal Year Ended December 31, 2012
  Filed March 1, 2013
File No. 000-30941

Dear Mr. Brewer :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our  comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

        /s/ Brian Cascio  for

        Martin James
        Senior Assistant Chief Accountant

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