SEC Comment Letter for AXCELIS TECHNOLOGIES (ACLS) — Apr 12, 2017
AXCELIS TECHNOLOGIES INC
Date: April 12, 2017 · CIK: 0001113232 · Accession: 0000000000-17-012573
AI Filing Summary & Sentiment
File numbers found in text: 333-217192
Letter
Mail Stop 3030 April 11 , 2017 Mary G. Puma Chief Executive Officer Axcelis Technologies, Inc. 108 Cherry Hill Drive Beverly, Massachusetts 01915
Re: Axcelis Technologies, Inc. Registration Statement on Form S-3 Filed April 7, 2017 File No. 333-217192
Dear Ms. Puma :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tim Buchmiller at (202) 551 -3635 with any questions.
Sincerely,
/s/ Tim Buchmiller for
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Mail Stop 3030 April 11 , 2017 Mary G. Puma Chief Executive Officer Axcelis Technologies, Inc. 108 Cherry Hill Drive Beverly, Massachusetts 01915 Re: Axcelis Technologies, Inc. Registration Statement on Form S-3 Filed April 7, 2017 File No. 333-217192 Dear Ms. Puma : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tim Buchmiller at (202) 551 -3635 with any questions. Sincerely, /s/ Tim Buchmiller for Russell Mancuso Branch Chief Office of Electronics and Machinery cc: Lynnette C. Fallon , Esq. General Counsel, Axcelis Technologies, Inc. Matthew C. Dallett, Esq. Locke Lord LLP