SEC Company Response from AXCELIS TECHNOLOGIES (ACLS) — Apr 12, 2017
AXCELIS TECHNOLOGIES INC
Date: April 12, 2017 · CIK: 0001113232 · Accession: 0001104659-17-023101
AI Filing Summary & Sentiment
File numbers found in text: 333-217192
Letter
Axcelis Technologies, Inc.
108 Cherry Hill Drive
Beverly, MA 01915
April 12, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Mr. Tim Buchmiller
Re: Axcelis Technologies, Inc. Registration Statement on Form S-3 (File No. 333-217192)
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, Axcelis Technologies, Inc. (the “Company”) requests the acceleration of the effectiveness of the Registration Statement on Form S-3 (File No. 333-217192) for Friday, April 14, 2017 at 4:00 p.m. (EST), or as soon as possible thereafter.
In connection with this request, the Company acknowledges that:
(i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any question regarding the foregoing, please call Matthew C. Dallett, Esq. of Locke Lord LLP at (617) 239-0303.
Very truly yours,
/s/ Lynnette C. Fallon
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CORRESP 1 filename1.htm Axcelis Technologies, Inc. 108 Cherry Hill Drive Beverly, MA 01915 April 12, 2017 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attn: Mr. Tim Buchmiller Re: Axcelis Technologies, Inc. Registration Statement on Form S-3 (File No. 333-217192) Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, Axcelis Technologies, Inc. (the “Company”) requests the acceleration of the effectiveness of the Registration Statement on Form S-3 (File No. 333-217192) for Friday, April 14, 2017 at 4:00 p.m. (EST), or as soon as possible thereafter. In connection with this request, the Company acknowledges that: (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If you have any question regarding the foregoing, please call Matthew C. Dallett, Esq. of Locke Lord LLP at (617) 239-0303. Very truly yours, /s/ Lynnette C. Fallon Lynnette C. Fallon Executive Vice President, Human Resources/Legal and General Counsel cc: Matthew C. Dallett Locke Lord LLP