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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950123-01-509671.txt : 20020413
<SEC-HEADER>0000950123-01-509671.hdr.sgml : 20020413
ACCESSION NUMBER:		0000950123-01-509671
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20010930
FILED AS OF DATE:		20020102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMTECH SYSTEMS INC
		CENTRAL INDEX KEY:			0000720500
		STANDARD INDUSTRIAL CLASSIFICATION:	SPECIAL INDUSTRY MACHINERY, NEC [3559]
		IRS NUMBER:				860411215
		STATE OF INCORPORATION:			AZ
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11412
		FILM NUMBER:		1826788

	BUSINESS ADDRESS:	
		STREET 1:		131 S CLARK DR
		CITY:			TEMPE
		STATE:			AZ
		ZIP:			85281
		BUSINESS PHONE:		6029675146

	MAIL ADDRESS:	
		STREET 1:		131 SOUTH CLARK DRIVE
		CITY:			TEMPE
		STATE:			AZ
		ZIP:			85281

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	QUARTZ ENGINEERING & MATERIALS INC
		DATE OF NAME CHANGE:	19870715
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<FILENAME>y56207nt10-k.txt
<DESCRIPTION>NT 10-K
<TEXT>
<PAGE>

                                UNITED STATES                    SEC File Number
                      SECURITIES AND EXCHANGE COMMISSION         000-11412
                            Washington, D.C. 20549
                                                                   Cusip Number
                                 FORM 12b-25                       032332504

                          NOTIFICATION OF LATE FILING

(Check One) [X] Form 10-K __ Form 20-F __ Form 11-K  __ Form 10-Q  __ Form N-SAR

                 For Period Ended:   September 30, 2001
                                     ------------------
                 [  ]     Transition Report on Form 10-K
                 [  ]     Transition Report on Form 20-F
                 [  ]     Transition Report on Form 11-K
                 [  ]     Transition Report on Form 10-Q
                 [  ]     Transition Report on Form N-SAR
                 For the Transition Period Ended:____________________________

 READ ATTACHED INSTRUCTION SHEET BEFORE PREPARING FORM.  PLEASE PRINT OR TYPE

   Nothing in the form shall be construed to imply that the Commission has
                  verified any information contained herein.
- --------------------------------------------------------------------------------
    If the notification relates to a portion of the filing checked above,
           identify the Item(s) to which the notification relates:
- --------------------------------------------------------------------------------

PART I - REGISTRANT INFORMATION

     AMTECH SYSTEMS, INC.
- --------------------------------------------------------------------------------
Full Name of Registrant

     N/A
- --------------------------------------------------------------------------------
Former Name if Applicable

     131 SOUTH CLARK DRIVE
- --------------------------------------------------------------------------------
Address of Principal Executive Office (STREET AND NUMBER)

     TEMPE, ARIZONA 85281
- --------------------------------------------------------------------------------
City, State and Zip Code


PART II - RULES 12b-25(b) and (c)

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following
should be completed.  (Check appropriate box)

 __      (a)     The reasons described in reasonable detail in Part III of this
                 form could not be eliminated without unreasonable effort or
                 expense;

 [X]     (b)     The subject annual report, semi-annual report, transition
                 report on Form 10-K, Form 20-F, 11-K, Form N-SAR, or portion
                 thereof, will be filed on or before the fifteenth calendar day
                 following the prescribed due date; or the subject quarterly
                 report of transition report on Form 10-Q, or portion thereof
                 will be filed on or before the fifth calendar day following
                 the prescribed due date; and

 __      (c)     The accountant's statement or other exhibit required by Rule
                 12b-25(c) has been attached if applicable.

PART III - NARRATIVE

State below in reasonable detail the reasons why the Form 10-K, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed with the
prescribed time period.

     The delay in filing Amtech Systems, Inc.'s Form 10-K for the fiscal year
     ended September 30, 2001, is primarily attributable to its inability to
     timely complete the implementation of Staff Accounting Bulletin No. 101,
     "Revenue Recognition," and therefore complete its year end audit without
     unreasonable effort or expense.

<PAGE>
PART IV - OTHER INFORMATION

(1)      Name and telephone number of person to contact in regard to this
         notification

          Robert T. Hass                  (480)              967-5146
         --------------------------     -----------        ------------------
                  (Name)                (Area Code)        (Telephone Number)

(2)      Have all other periodic reports required under Section 13 or 15(d) of
         the Securities Exchange Act of 1934 or Section 30 of the Investment
         Company Act of 1940 during the preceding 12 months or for such shorter
         period that the registrant was required to file such reports been
         filed?  If answer is no identify report(s).
          x  Yes   __ No

(3)      Is it anticipated that any significant change in results of operations
         from the corresponding period for the last fiscal year will be
         reflected by the earnings statements to be included in the subject
         report or portion thereof?   [X] Yes     __ No

         If so, attach an explanation of the anticipated change, both
         narratively and quantitatively, and, if appropriate, state the reasons
         why a reasonable estimate of the results cannot be made.

          The Company has not completed its implementation of SAB 101.
          Therefore, the estimates below are subject to the effects of
          completing its implementation and adjustments, if any, resulting
          from the Company's year-end audit.

          For the fiscal year ended September 30, 2001, revenue is expected
          to be higher than reported for fiscal 2000, as the effects of the
          estimated net deferral of revenue required by SAB 101 for fiscal
          2001 is less than the increase in shipments in fiscal 2001, as
          compared to fiscal 2000.  However, operating income in fiscal year
          2001 is expected to be as much as 15-30% lower than reported for
          fiscal 2000 due to the effects of the revenue deferral required by SAB
          101 and increased write-downs of inventory and receivables.

          Pursuant to SAB 101, the Company is required to account for revenue
          under the new method in its fourth fiscal quarter, which ended
          September 30, 2001, with retroactive restatement to October 1, 2000.
          This has meant implementation of SAB 101 for the first time for the
          Company's fourth quarter and the restatement of the first three
          quarters of fiscal 2001.  The semiconductor equipment industry is one
          of the industries most affected by this accounting bulletin on revenue
          recognition.

          In addition, net income for fiscal 2001 will include an after tax
          charge to reflect the cumulative effect of the change in method of
          accounting for revenue recognition as of October 1, 2000, the first
          day of the fiscal year.  That charge for the cumulative effect is
          currently estimated to be no more than 35-50% of net income for fiscal
          2000.


                              AMTECH SYSTEMS, INC.
             ------------------------------------------------------
                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.


Date   December 31, 2001             By  /s/ Robert T. Hass
    ---------------------------        ----------------------------------------
                                        Robert T. Hass

<PAGE>
INSTRUCTION:  The form may be signed by an executive officer of the registrant
or by any other duly authorized representative.  The name and title of the
persons signing the form shall be typed or printed beneath the signature.  If
the statement is signed on behalf of the registrant by an authorized
representative (other than an executive officer), evidence of the
representative's authority to sign on behalf of the registrant shall be filed
with the form.

                                   ATTENTION
  Intentional misstatements or omissions of fact constitute Federal Criminal
                       Violations (See 18 U.S.C. 1001).


                              GENERAL INSTRUCTION

1.       This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the
         General Rules and Regulations under the Securities Exchange Act of
         1934.

2.       One signed original and four conformed copies of this form and
         amendments thereto must be completed and filed with the Securities and
         Exchange Commission, Washington, D.C. 20549 in accordance with Rule
         0-3 of the General Rules and Regulations under the Act.  The
         information contained in or filed with the form will be made a matter
         of public record in the Commission files.

3.       A manually signed copy of the form and amendments thereto shall be
         filed with each national securities exchange on which any class of
         securities of the registrant is registered.

4.       Amendments to the notifications must also be filed on form 12b-25 but
         need not restate information that has been correctly furnished.  The
         form shall be clearly identified as an amendment notification.

5.       ELECTRONIC FILERS.  This form shall not be used by electronic filers
         unable to timely file a report solely due to electronic difficulties.
         Filers unable to submit a report within the time period prescribed due
         to difficulties in electronic filing should comply with either Rule
         201 or Rule 202 of Regulation S-T (Section 232.201 or Section 232.202
         of this chapter) or apply for an adjustment in filing date pursuant to
         Rule 13(b) of Regulation S-T (Section 232.12(c) of this chapter).

</TEXT>
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