SEC Comment Letter for AXCELIS TECHNOLOGIES (ACLS) — Sep 6, 2017
AXCELIS TECHNOLOGIES INC
Date: Sept. 6, 2017 · CIK: 0001113232 · Accession: 0000000000-17-031506
AI Filing Summary & Sentiment
File numbers found in text: 000-30941
Letter
Mail Stop 3030 September 6 , 2017 Via E -mail Mary G. Puma President and Chief Executive 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, 201 6 Filed March 14, 2017 File No. 000-30941
Dear M s. Puma :
We have reviewed your filing an d have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to our comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment appl ies to your facts and c ircumstances, please tell us why in your response.
After reviewing your response to our comment, we may have additional comments.
Item 1. Business, page 2
1. In your future filings, disclose the name of any customer and its relationship, if any, with you or any of your subsidiaries if sales to the customer are made in an aggregate amount equal to 10 percent or more of your consolidated revenues and the loss of such customer would have a material adverse effect on you and your subsidiaries taken as a whol e.
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.
Mary G. Puma Axcelis Technologies, Inc. September 6, 2017 Page 2
Please contact Tim Buchmiller at (202) 551 -3635 or Russ ell Mancuso , Legal Branch Chief, at (202) 551 -3617 with any questions.
Sincerely,
/s/ Tim Buchmiller for
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Mail Stop 3030 September 6 , 2017 Via E -mail Mary G. Puma President and Chief Executive 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, 201 6 Filed March 14, 2017 File No. 000-30941 Dear M s. Puma : We have reviewed your filing an d have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to our comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment appl ies to your facts and c ircumstances, please tell us why in your response. After reviewing your response to our comment, we may have additional comments. Item 1. Business, page 2 1. In your future filings, disclose the name of any customer and its relationship, if any, with you or any of your subsidiaries if sales to the customer are made in an aggregate amount equal to 10 percent or more of your consolidated revenues and the loss of such customer would have a material adverse effect on you and your subsidiaries taken as a whol e. 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. Mary G. Puma Axcelis Technologies, Inc. September 6, 2017 Page 2 Please contact Tim Buchmiller at (202) 551 -3635 or Russ ell Mancuso , Legal Branch Chief, at (202) 551 -3617 with any questions. Sincerely, /s/ Tim Buchmiller for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Matthew C. Dallett , Esq. Locke Lord LLP