SEC Company Response from AXCELIS TECHNOLOGIES (ACLS) — Dec 29, 2025
AXCELIS TECHNOLOGIES INC
Date: Dec. 29, 2025 · CIK: 0001113232 · Accession: 0001104659-25-124919
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292008
Letter
AXCELIS TECHNOLOGIES, INC. 108 Cherry Hill Drive
Beverly, Massachusetts 01915
(978) 787-4000
December 29, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
RE: Axcelis Technologies, Inc . (the "Company")
Registration Statement on Form S-4
File No. 333-292008 Request for Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company's Registration Statement on Form S-4 (File No. 333-292008), filed with the U.S. Securities and Exchange Commission (the "Commission") on December 8, 2025, as amended on December 29, 2025, be accelerated by the Commission to 4:00 p.m. New York time on December 31, 2025, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Maxim Mayer-Cesiano of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2297 with such effectiveness to also be confirmed in writing to maxim.mayercesiano@skadden.com.
Very truly yours,
Axcelis Technologies, Inc.
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CORRESP 1 filename1.htm AXCELIS TECHNOLOGIES, INC. 108 Cherry Hill Drive Beverly, Massachusetts 01915 (978) 787-4000 December 29, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 RE: Axcelis Technologies, Inc . (the "Company") Registration Statement on Form S-4 File No. 333-292008 Request for Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company's Registration Statement on Form S-4 (File No. 333-292008), filed with the U.S. Securities and Exchange Commission (the "Commission") on December 8, 2025, as amended on December 29, 2025, be accelerated by the Commission to 4:00 p.m. New York time on December 31, 2025, or as soon as practicable thereafter. We request that we be notified of such effectiveness by a telephone call to Maxim Mayer-Cesiano of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2297 with such effectiveness to also be confirmed in writing to maxim.mayercesiano@skadden.com. Very truly yours, Axcelis Technologies, Inc. By: /s/ Eileen Evans Eileen Evans Executive Vice President, Human Resources and Legal, and General Counsel cc: Maxim Mayer-Cesiano Skadden, Arps, Slate, Meagher & Flom LLP