SEC Comment Letter for AXCELIS TECHNOLOGIES (ACLS) — Sep 19, 2017
AXCELIS TECHNOLOGIES INC
Date: Sept. 19, 2017 · CIK: 0001113232 · Accession: 0000000000-17-033135
AI Filing Summary & Sentiment
File numbers found in text: 000-30941
Letter
Mail Stop 3030 September 18, 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 Fiscal Year E nded December 31, 201 6 Filed March 14, 2017 File No. 000-30941
Dear M s. Puma :
We have completed our review of your filing . 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.
Sincerely,
/s/ Russell Mancuso
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Mail Stop 3030 September 18, 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 Fiscal Year E nded December 31, 201 6 Filed March 14, 2017 File No. 000-30941 Dear M s. Puma : We have completed our review of your filing . 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. Sincerely, /s/ Russell Mancuso Russell Mancuso Branch Chief Office of Electronics and Machinery cc: Matthew C. Dallett , Esq. Locke Lord LLP