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<SEC-DOCUMENT>0001206774-07-000282.txt : 20070201
<SEC-HEADER>0001206774-07-000282.hdr.sgml : 20070201
<ACCEPTANCE-DATETIME>20070201060534
ACCESSION NUMBER:		0001206774-07-000282
CONFORMED SUBMISSION TYPE:	S-1MEF
PUBLIC DOCUMENT COUNT:		4
<REFERENCE-462B>333-139592
FILED AS OF DATE:		20070201
DATE AS OF CHANGE:		20070201
EFFECTIVENESS DATE:		20070201

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:		S-1MEF
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-140372
		FILM NUMBER:		07569905

	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>S-1MEF
<SEQUENCE>1
<FILENAME>as120666.htm
<DESCRIPTION>FORM S-1MEF
<TEXT>

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<font size="2" face="Times New Roman">As   filed with the Securities and Exchange Commission on February 1, 2007</font></p>  </td>
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<font size="2" face="Times New Roman">Registration   No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>  </td>
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<font size="5" face="Times New Roman"><b>UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> </b></font>
<font size="3"><b>WASHINGTON, D.C.&#160; 20549</b></font></p>

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<font size="3" face="Times New Roman"><b>FORM S-1<br> </b></font>
<font size="3"><b>REGISTRATION STATEMENT<br> UNDER<br> THE SECURITIES ACT OF 1933</b></font></p>

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<p  align="center">
<font size="6" face="Times New Roman"><b>AMTECH SYSTEMS, INC.<br> </b></font>
<font size="1" face="Times New Roman"><b>(Exact name of registrant as specified in its charter)</b></font></p>
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<font size="2" face="Times New Roman"><b>Arizona</b></font></p>  </td>
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<font size="2" face="Times New Roman"><b>3559</b></font></p>  </td>
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<font size="2" face="Times New Roman"><b>86-0411215</b></font></p>  </td>
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<font size="1" face="Times New Roman"><b>(State of   incorporation)</b></font></p>  </td>
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<font size="1" face="Times New Roman"><b>(Primary   Standard Industrial<BR> Classification Code No.)</b></font></p>  </td>
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<font size="1" face="Times New Roman"><b>(I.R.S.   Employer Identification No.)</b></font></p>  </td>
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<font size="2" face="Times New Roman"><b>131 South Clark Drive<br>   Tempe, Arizona 85281<br>   (480) 967-5146</b></font></p>  </td>
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<font size="1" face="Times New Roman">
<b>(Address, including zip code and telephone number, including area code of
registrant&#146;s principal executive offices)</b></font></p> </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman"><b>Bradley C.   Anderson<br>   Vice President &#150; Finance, Chief Financial Officer <br>   Amtech Systems, Inc.<br>   131 South Clark Drive<br>   Tempe, Arizona&#160; 85281<br>   (480) 967-5146</b></font></p>  </td>
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<font size="1" face="Times New Roman"><b>(Name,   address, including zip code and telephone number, including area code, of   agent for service)</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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<font size="2" face="Times New Roman"><i>with   copies to:</i></font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman"><b>Christopher   D. Johnson, Esq.<br>   Christopher A. Van Tuyl, Esq.<br>   Squire, Sanders &amp; Dempsey L.L.P.<br>   Two Renaissance Square<br>   40 North Central Avenue, Suite 2700<br>   Phoenix, Arizona&#160; 85004<br>   (602) 528-4000</b></font></p>  </td>
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<font size="2" face="Times New Roman"><b>Jeffrey   Harrell, Esq.<br>   Gabriella Lombardi, Esq.<br>   Pillsbury Winthrop Shaw Pittman LLP<br>   2475 Hanover Street<br>   Palo Alto, California 94304<br>   (650) 233-4500</b></font></p>  </td>
 </tr>
</table>

<p><font size="2" face="Times New Roman"><b>Approximate date of commencement of proposed sale to the public:&#160; </b>As soon as practicable after this registration statement becomes effective.</font></p>
<p>
<font size="2" face="Times New Roman">If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box: </font>
<font size="2" face="Wingdings">o</font></p>
<p>
<font size="2" face="Times New Roman">If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. </font>
<font size="2" face="Wingdings">x</FONT><font size="2" face="Times New Roman"> &#150; See SEC File No. 333-139592.</font></p>
<p>
<font size="2" face="Times New Roman">If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.&#160; </font>
<font size="2" face="Wingdings">o</font></p>
<p>
<font size="2" face="Times New Roman">If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.&#160; </font>
<font size="2" face="Wingdings">o</font></p>
<p  align="center">
<font size="2" face="Times New Roman"><b>CALCULATION OF REGISTRATION FEE</b></font></p>
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  <td  valign="bottom">
  <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman"><b>Title of Each Class of Securities to be Registered</b></font></p>  </td>
  <td  valign="bottom">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  colspan="2" valign="bottom">
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<font size="1" face="Times New Roman"><b>Amount to   be <br>   Registered (1)</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <p  align="center">
<font size="1" face="Times New Roman"><b>Proposed   Maximum <br>   Offering Price Per <br>   Share</b></font></p>  </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  colspan="2" valign="bottom">
  <p  align="center">
<font size="1" face="Times New Roman"><b>Proposed   Maximum <br>   Aggregate Offering <br>   Price</b></font></p>  </td>
  <td  valign="bottom">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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<font size="1" face="Times New Roman"><b>Amount of <br>   Registration Fee</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <td width="38%" valign="bottom">
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  <td width="2%" valign="bottom">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="1%" valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td width="12%" valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td width="2%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="1%" valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td width="12%" valign="bottom">
  <hr size="1" width="100%" noshade color=black>

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  <td width="2%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="1%" valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td width="12%" valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td width="2%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="1%" valign="bottom">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td width="12%" valign="bottom">
  <hr size="1" width="100%" noshade color=black>

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  <td width="1%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p style="margin-left:1em; text-indent:-1em"><font size="2" face="Times New Roman">Common Stock, par value   $0.01 per share</font></p>  </td>
  <td  valign="bottom">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">488,750   shares</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">$</font></p>  </td>
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<font size="2" face="Times New Roman">7.05</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">$</font></p>  </td>
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<font size="2" face="Times New Roman">3,445,688</font></p>  </td>
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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">$</font></p>  </td>
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  <p  align=right>
<font size="2" face="Times New Roman">369</font></p>  </td>
  <td  valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<BR>
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<font size="2" face="Times New Roman">(1)</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">The 488,750 shares of   common stock being registered in this registration statement are in addition   to the 2,530,000 shares of common stock registered pursuant to the   registrant&#146;s prior Registration Statement on Form S-1 (No. 333-139592).</font></p>  </td>
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</table>

<p><font size="2" face="Times New Roman"><b>This registration statement shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(b) under the Securities Act of 1933, as amended.</b></font></p>

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<PAGE>
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<p  align="center">
<font size="2" face="Times New Roman"><b>EXPLANATORY NOTE</b></font></p>
<p>
<font size="2" face="Times New Roman">This registration statement is being filed with the Securities and Exchange Commission (the &#147;Commission&#148;) by Amtech Systems, Inc. (the &#147;Company&#148;) pursuant to Rule 462(b) and General Instruction V of Form S-1, both as promulgated under the Securities Act of 1933, as amended. The contents of the registration statement on Form S-1 (File No. 333-139592) filed by the Company with the Commission, as amended, including each of the documents included therein or incorporated by reference therein and all exhibits thereto, which was declared effective by the Commission on January 31, 2007, are incorporated herein by reference into, and shall be deemed part of, this registration statement.</font></p>
<p  align="center">
<font size="2" face="Times New Roman">1</font></p>

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<PAGE>
<br>

<p>
<font size="2" face="Times New Roman"><b>PART II.&#160; INFORMATION NOT REQUIRED IN PROSPECTUS</b></font></p>
<p>
<font size="2" face="Times New Roman"><b>ITEM 16.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.</b></font></p>
<p>
<font size="2" face="Times New Roman">All exhibits filed with or incorporated by reference in the registration statement on Form S-1, as amended, (File No. 333-139592) are incorporated by reference into, and shall be deemed to be a part of, this registration statement, except for the following which are filed herewith:</font></p>
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  <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman"><b>EXHIBIT&#160; NO.</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td width="69%" valign="bottom">
  <p>
<font size="1" face="Times New Roman"><b>DESCRIPTION</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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<font size="1" face="Times New Roman"><b>METHOD OF <br>   FILING</b></font></p>  </td>
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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <hr size="1" width="100%" noshade color=black>

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  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <hr size="1" width="100%" noshade color=black>

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<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">5.1&nbsp;&nbsp;&nbsp;</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">Opinion of Squire, Sanders &amp; Dempsey L.L.P.</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p  align="center">
<font size="2" face="Times New Roman">*</font></p>  </td>
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  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">23.1&nbsp;&nbsp;&nbsp;</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">Consent of Independent Registered Public Accounting   Firm - Mayer Hoffman McCann P.C.</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p  align="center">
<font size="2" face="Times New Roman">*</font></p>  </td>
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  <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">23.2&nbsp;&nbsp;&nbsp;</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">Consent of Independent   Registered Public Accounting Firm -&#160;   KPMG LLP</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p  align="center">
<font size="2" face="Times New Roman">*</font></p>  </td>
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  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<font size="2" face="Times New Roman">24&nbsp;&nbsp;&nbsp;</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">Powers of Attorney</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p  align="center">
<font size="2" face="Times New Roman">**</font></p>  </td>
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<BR>
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<font size="2" face="Times New Roman">*</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">Filed herewith.</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">**</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">Previously filed with   Amtech&#146;s registration statement on Form S-1 filed with the Securities and   Exchange Commission on December 22, 2006.</font></p>  </td>
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</table>

<p  align="center"><font size="2" face="Times New Roman">I-1</font></p>

<div style="page-break-before:always"></div>
<PAGE>
<br>

<p  align="center">
<font size="2" face="Times New Roman"><b>SIGNATURES</b></font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-1 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized.</font></p>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">AMTECH SYSTEMS, INC.</font></p>  </td>
 </tr>
 <tr>
  <td width="60%" valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="6%" valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="34%" valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
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  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">February 1, 2007</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">By:</font></p>  </td>
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  <p>
<font size="2" face="Times New Roman">/s/ Bradley C. Anderson</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Bradley C. Anderson,</font></p>  </td>
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  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Vice President &#150; Finance and <br>   Chief Financial Officer</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, this registration statement has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated:</font></p>
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  <td  align="Left" width="25%" valign="top">
<p  align="center">
<font size="1" face="Times New Roman"><b>SIGNATURE</b></font></p>  </td>
  <td width="5%" valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td width="43%" valign="top">
  <p  align="center">
<font size="1" face="Times New Roman"><b>TITLE</b></font></p>  </td>
  <td width="2%" valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left" width="25%" valign="top">
  <p  align="center">
<font size="1" face="Times New Roman"><b>DATE</b></font></p>  </td>
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  <hr size="1" width="100%" noshade color=black>

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  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
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  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
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  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em" align="center">
<font size="2" face="Times New Roman">* </font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  rowspan="3"  valign="top">
  <p>
<font size="2" face="Times New Roman">Chairman of the Board, President and <br>   Chief Executive Officer<br>   (Principal Executive Officer)</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="2" face="Times New Roman">February 1, 2007</font></p>  </td>
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  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
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  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Jong S. Whang</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
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  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
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  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">/s/ Bradley C. Anderson </font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  rowspan="3"  valign="top">
  <p>
<font size="2" face="Times New Roman">Vice President &#150; Finance and <br>   Chief Financial Officer <br>   (Principal Financial Officer)</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="2" face="Times New Roman">February 1, 2007</font></p>  </td>
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  <td  align="Left"  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Bradley C. Anderson</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em" align="center">
<font size="2" face="Times New Roman">*</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  rowspan="2"  valign="top">
  <p>
<font size="2" face="Times New Roman">Chief Accounting Officer <br>   (Principal Accounting Officer)</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="2" face="Times New Roman">February 1, 2007</font></p>  </td>
 </tr>
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  <td  align="Left"  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Robert T. Hass</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em" align="center">
<font size="2" face="Times New Roman">*</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Director</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="2" face="Times New Roman">February 1, 2007</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Lawrence D. Firestone</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em" align="center">
<font size="2" face="Times New Roman">*</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Director</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="2" face="Times New Roman">February 1, 2007</font></p>  </td>
 </tr>
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  <td  align="Left"  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Robert F. King</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
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  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">*By: /s/ Bradley C. Anderson</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  colspan="2" valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  colspan="3"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Bradley C. Anderson, Attorney-In-Fact**</font></p>  </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  align="Left"  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p  align="center"><font size=1 face="Times New Roman">&nbsp;</font></p> </td>
  <td  align="Left"  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
</table>

<p>
<font size="2" face="Times New Roman">**By authority of the power of attorney filed as Exhibit 24 to Amtech&#146;s registration statement on Form S-1 (File No. 333-139592).</font></p>
<p  align="center">
<font size="2" face="Times New Roman">II-2</font></p>

<div style="page-break-before:always"></div>
<PAGE>
<br>


<p  align="center"><font size="2" face="Times New Roman"><b>EXHIBIT INDEX</b></font></p>
<p>
<font size="2" face="Times New Roman">All exhibits filed with or incorporated by reference in the registration statement on Form S-1, as amended, (File No. 333-139592) are incorporated by reference into, and shall be deemed to be a part of, this registration statement, except for the following which are filed herewith:</font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="5%" valign="bottom">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="10%" valign="bottom">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman"><b>EXHIBIT NO.</b></font></p>  </td>
  <td width="2%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="71%" valign="bottom">
  <p>
<font size="1" face="Times New Roman"><b>DESCRIPTION</b></font></p>  </td>
  <td width="2%" valign="bottom">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="10%" valign="bottom">
  <p ALIGN=CENTER>
<font size="1" face="Times New Roman"><b>METHOD OF <br>   FILING</b></font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p ALIGN=RIGHT>
<font size="2" face="Times New Roman">5.1&nbsp;&nbsp;&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Opinion of Squire, Sanders &amp; Dempsey L.L.P.</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p ALIGN=CENTER>
<font size="2" face="Times New Roman">*</font></p>  </td>
 </tr>
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  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p ALIGN=RIGHT>
<font size="2" face="Times New Roman">23.1&nbsp;&nbsp;&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of Independent Registered Public Accounting   Firm - Mayer Hoffman McCann P.C.</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p ALIGN=CENTER>
<font size="2" face="Times New Roman">*</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p ALIGN=RIGHT>
<font size="2" face="Times New Roman">23.2&nbsp;&nbsp;&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Consent of Independent   Registered Public Accounting Firm -&#160;   KPMG LLP</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p ALIGN=CENTER>
<font size="2" face="Times New Roman">*</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p ALIGN=RIGHT>
<font size="2" face="Times New Roman">24&nbsp;&nbsp;&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Powers of Attorney</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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  <p ALIGN=CENTER>
<font size="2" face="Times New Roman">**</font></p>  </td>
 </tr>
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  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em"><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  colspan="5"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  colspan="6"  valign="top">
  <hr size="1"  align="Left" width="25%" noshade color=black>

  </td>
 </tr>
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  <td  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">*</font></p>  </td>
  <td  colspan="5"  valign="top">
  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">Filed herewith.</font></p>  </td>
 </tr>
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  <p style="margin-left:1em; text-indent:-1em">
<font size="2" face="Times New Roman">**</font></p>  </td>
  <td  colspan="5"  valign="top">
  <p>
<font size="2" face="Times New Roman">Previously filed with   Amtech&#146;s registration statement on Form S-1 filed with the Securities and   Exchange Commission on December 22, 2006.</font></p>  </td>
 </tr>
</table>

<p  align="center">
<font size="2" face="Times New Roman">II-3</font></p>


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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>as120666ex51.htm
<DESCRIPTION>EXHIBIT 5.1
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<p  align=right>
<font size="2" face="Times New Roman"><b>Exhibit 5.1</b></font></p>
<p  align="center">
<font size="2" face="Times New Roman">February 1, 2007</font></p>
<p>
<font size="2" face="Times New Roman">Securities and Exchange Commission<br> 450 Fifth Street, N.W.<br> Washington, D.C. 20549</font></p>
<p  align="center">
<font size="2" face="Times New Roman">RE:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;AMTECH SYSTEMS, INC. &#150; REGISTRATION STATEMENT ON FORM S-1</font></p>
<p>
<font size="2" face="Times New Roman">Ladies and Gentlemen:</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have acted as counsel to Amtech Systems, Inc., an Arizona corporation (the &#147;<u>Company</u>&#148;), in connection with the registration statement on Form S-1 (the &#147;<u>Rule 462(b) Registration Statement</u>&#148;) filed with the Securities and Exchange Commission (the &#147;Commission&#148;) on the date hereof pursuant to Rule 462(b) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), for the registration of the sale of shares of the Company&#146;s Common Stock, par value $.01 per share (the &#147;Securities&#148;) by the Company.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;In that connection, we have examined such documents, corporate records and other instruments and undertaken such further inquiry as we have deemed necessary or appropriate for purposes of this opinion, including, but not limited to, examination of the Registration Statement, the Rule 462(b) Registration Statement, the Articles of Incorporation and Bylaws of the Company, including all amendments thereto, and the form of underwriting agreement by and among the Company and C.E. Unterberg, Towbin LLC, as the underwriters.&#160; In our examination, we have assumed the genuineness of all signatures, the legal capacity of all natural persons, the accuracy and completeness of all documents submitted to us, the authenticity of all original documents and the conformity to authentic original documents of all documents submitted to us as copies (including telecopies).&#160; This opinion letter is given, and all statements herein are made, in the
context of the foregoing.</font></p>

<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based upon, subject to and limited by the foregoing, we are of the opinion that when the Securities are issued, such Securities will be duly authorized, validly issued, fully paid and nonassessable.</font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hereby consent to the use of this opinion as an exhibit to the Rule 462(b) Registration Statement. In giving this consent, we do not thereby admit that we are &#147;experts&#148; within the meaning of the Act, nor do we admit that we are within the category of persons whose consent is required under Section 7 of the Act or under the rules and regulations of the Securities and Exchange Commission. </font></p>
<p>
<font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We do not express an opinion on any matters other than those expressly set forth in this letter.</font></p>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="40%" valign="top">
  <p>
<font size="2" face="Times New Roman">Very truly yours,</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
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  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">/s/ Squire, Sanders &amp; Dempsey L.L.P.</font></p>  </td>
 </tr>
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  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">SQUIRE, SANDERS &amp; DEMPSEY L.L.P.</font></p>  </td>
 </tr>
</table>



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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>as120666ex231.htm
<DESCRIPTION>EXHIBIT 23.1
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<p  align=right><font size="2" face="Times New Roman"><b>Exhibit 23.1 </b></font></p>
<p  align="center">
<font size="2" face="Times New Roman">INDEPENDENT AUDITORS&#146; CONSENT</font></p>
<p>
<font size="2" face="Times New Roman">To the Stockholders<br> Amtech Systems, Inc.: </font></p>
<p>
<font size="2" face="Times New Roman">We consent to the use of our report, dated December 21, 2006, included in Amendment No. 2 to the registration statement on Form S-1, dated January&nbsp;30, 2007 (No. 333-139592), with respect to the consolidated balance sheets of Amtech Systems, Inc. and subsidiaries as of September 30, 2006 and 2005 and the related consolidated statements of operations, stockholders&#146; equity and comprehensive income (loss) and cash flows for the years then ended, incorporated herein by reference and to the reference to our firm under the heading &#147;Experts&#148; in the prospectus. </font></p>
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  <td width="60%" valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="40%" valign="top">
  <p>
<font size="2" face="Times New Roman">/s/ Mayer Hoffman McCann P.C.</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">Phoenix, Arizona</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p>
<font size="2" face="Times New Roman">February 1, 2007</font></p>  </td>
  <td  valign="top">
  <p>
<font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>as120666ex232.htm
<DESCRIPTION>EXHIBIT 23.2
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<p  align=right>
<font size="2" face="Times New Roman"><b>Exhibit 23.2</b></font></p>
<p  align="center">
<font size="2" face="Times New Roman">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</font></p>

<p><font size="2" face="Times New Roman">The Board of Directors of <br> Amtech Systems, Inc.: </font></p>
<p><font size="2" face="Times New Roman">We consent to the use of our report, included in Amendment No. 2 to the registration statement on Form S-1, dated January&nbsp;30, 2007 (No. 333-139592), incorporated herein by reference and to the reference to our firm under the heading &#147;Experts&#148; in the prospectus. </font></p>
<table align="center"  border="0" style="border-collapse:collapse" cellspacing="0"  cellpadding="0"  width="100%">

 <tr>
  <td width="60%" valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td width="40%" valign="top">
  <p><font size="2" face="Times New Roman">/s/ KPMG LLP</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
  <td  valign="top">
  <hr size="1" width="100%" noshade color=black>

  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="2" face="Times New Roman">Phoenix, Arizona</font></p>  </td>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
 </tr>
 <tr>
  <td  valign="top">
  <p><font size="2" face="Times New Roman">February 1, 2007</font></p>  </td>
  <td  valign="top">
  <p><font size="1" face="Times New Roman">&nbsp;</font></p>  </td>
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<p><font size=1 face="Times New Roman">&nbsp;</font></p>



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