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<SEC-DOCUMENT>0001206774-07-002681.txt : 20071115
<SEC-HEADER>0001206774-07-002681.hdr.sgml : 20071115
<ACCEPTANCE-DATETIME>20071115210442
ACCESSION NUMBER:		0001206774-07-002681
CONFORMED SUBMISSION TYPE:	S-1MEF
PUBLIC DOCUMENT COUNT:		5
<REFERENCE-462B>333-146856
FILED AS OF DATE:		20071115
DATE AS OF CHANGE:		20071115
EFFECTIVENESS DATE:		20071115

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:	333-147440
		FILM NUMBER:		071251322

	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>amtech_s1mef.htm
<DESCRIPTION>NEW REGISTRATION STATEMENT FILED UNDER RULE 462(B)
<TEXT>

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<P align=center><FONT face=serif size=2>As filed with the Securities and
Exchange Commission on November 15, 2007</FONT></P>
<P align=right><FONT face=serif size=2>Registration No. 333-</FONT></P>
<HR style="MARGIN-TOP: -2px" color=black SIZE=4>

<P align=center><B><FONT face=serif size=4>UNITED STATES<BR></FONT></B><B><FONT face=serif size=4>SECURITIES AND EXCHANGE COMMISSION<BR></FONT></B><B><FONT face=serif size=4>WASHINGTON, D.C. 20549</FONT></B><BR><BR><FONT face=serif><STRONG>______________</STRONG></FONT></P>
<P align=center><B><FONT face=serif>FORM S-1<BR>REGISTRATION
STATEMENT<BR>UNDER<BR>THE SECURITIES ACT OF 1933</FONT></B><BR><FONT face=serif><STRONG>______________</STRONG></FONT></P>
<P align=center><B><FONT face=serif size=5>AMTECH SYSTEMS,
INC.<BR></FONT></B><B><FONT face=serif size=1>(Exact name of registrant as
specified in its charter)</FONT></B><FONT face=serif> </FONT></P>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 width="90%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=center width="33%"><B><FONT face=serif size=2>Arizona</FONT></B></TD>
    <TD noWrap align=center width="33%"><B><FONT face=serif size=2>3559</FONT></B></TD>
    <TD noWrap align=center width="33%"><B><FONT face=serif size=2>86-0411215</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="33%"><B><FONT face=serif size=1>(State of
      incorporation)</FONT></B></TD>
    <TD noWrap align=center width="33%"><B><FONT face=serif size=1>(Primary
      Standard Industrial</FONT></B></TD>
    <TD noWrap align=center width="33%"><B><FONT face=serif size=1>(I.R.S.
      Employer Identification No.)</FONT></B></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="33%"></TD>
    <TD noWrap align=center width="33%"><B><FONT face=serif size=1>Classification Code No.)</FONT></B></TD>
    <TD noWrap align=left width="33%"></TD></TR></TABLE></DIV><BR>
<P align=center><B><FONT face=serif size=2>131 South Clark
Drive<BR></FONT></B><B><FONT face=serif size=2>Tempe, Arizona
85281<BR></FONT></B><B><FONT face=serif size=2>(480)
967-5146<BR></FONT></B><B><FONT face=serif size=1>(Address, including zip code
and telephone number, including area code of registrant&#146;s principal executive
offices)</FONT></B></P>
<P align=center><FONT face=serif><STRONG>______________</STRONG></FONT></P>
<P align=center><B><FONT face=serif size=2>Bradley C.
Anderson<BR></FONT></B><B><FONT face=serif size=2>Vice President &#150; Finance,
Chief Financial Officer<BR>Amtech Systems, Inc.<BR></FONT></B><B><FONT face=serif size=2>131 South Clark Drive<BR>Tempe, Arizona 85281<BR>(480)
967-5146<BR></FONT></B><B><FONT face=serif size=1>(Name, address, including zip
code and telephone number, including area code, of agent for
service)</FONT></B></P>
<P align=center><I><FONT face=serif size=2>with copies to:</FONT></I></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=center width="49%"><B><FONT face=serif size=2>Christopher
      D. Johnson, Esq.</FONT></B> </TD>
    <TD noWrap align=center width="50%"><B><FONT face=serif size=2>Jeffrey
      Harrell, Esq.</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="49%"><B><FONT face=serif size=2>Scott I.
      Gruber, Esq.</FONT></B> </TD>
    <TD noWrap align=center width="50%"><B><FONT face=serif size=2>Gabriella
      Lombardi, Esq.</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="49%"><B><FONT face=serif size=2>Squire,
      Sanders &amp; Dempsey L.L.P.</FONT></B> </TD>
    <TD noWrap align=center width="50%"><B><FONT face=serif size=2>Pillsbury
      Winthrop Shaw Pittman LLP</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="49%"><B><FONT face=serif size=2>Two
      Renaissance Square</FONT></B> </TD>
    <TD noWrap align=center width="50%"><B><FONT face=serif size=2>2475
      Hanover Street</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="49%"><B><FONT face=serif size=2>40 North
      Central Avenue, Suite 2700</FONT></B> </TD>
    <TD noWrap align=center width="50%"><B><FONT face=serif size=2>Palo Alto,
      California 94304</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="49%"><B><FONT face=serif size=2>Phoenix,
      Arizona 85004</FONT></B> </TD>
    <TD noWrap align=center width="50%"><FONT size=2><STRONG>(650)
      </STRONG></FONT><FONT face=serif size=2><STRONG>233-4500</STRONG><FONT size=3> </FONT></FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="49%"><B><FONT face=serif size=2>(602)
      528-4000</FONT></B> </TD>
    <TD noWrap align=left width="50%">&nbsp; </TD></TR></TABLE>
<P align=left><B><FONT face=serif size=2>Approximate date of commencement of
proposed sale to the public: </FONT></B><FONT face=serif size=2>As soon as
practicable after this registration statement becomes effective.</FONT></P>
<P align=left><FONT face=serif size=2>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:&nbsp;&nbsp;<FONT face=wingdings size=2>o</FONT></FONT></P>
<P align=left><FONT face=serif size=2>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.&nbsp;&nbsp;&nbsp;<FONT face=wingdings size=2>x</FONT>
</FONT><FONT face=sans-serif size=2></FONT><FONT face=serif size=2>&#150; See SEC
File No. 333-146856.</FONT></P>
<P align=left><FONT face=serif size=2>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.&nbsp;&nbsp;<FONT face=wingdings size=2>o</FONT></FONT></P>
<P align=left><FONT face=serif size=2>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. &nbsp;</FONT><FONT face=wingdings size=2>o</FONT></P>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=center width="100%" colSpan=14><B><FONT face=serif size=2>CALCULATION OF REGISTRATION FEE</FONT></B> </TD></TR>
  <TR>
    <TD width="100%" colSpan=14>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="18%">&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=center width="19%">&nbsp; </TD>
    <TD noWrap align=center width="1%"></TD>
    <TD noWrap align=center width="20%" colSpan=3><B><FONT face=serif size=1>Proposed Maximum</FONT></B> </TD>
    <TD noWrap align=center width="1%"></TD>
    <TD noWrap align=center width="20%" colSpan=3><B><FONT face=serif size=1>Proposed Maximum</FONT></B> </TD>
    <TD noWrap align=center width="1%"></TD>
    <TD noWrap align=center width="19%" colSpan=2>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="18%"><B><FONT face=serif size=1>Title of Each
      Class of</FONT></B>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=center width="19%"><B><FONT face=serif size=1>Amount to
      be</FONT></B> </TD>
    <TD noWrap align=center width="1%"></TD>
    <TD noWrap align=center width="20%" colSpan=3><B><FONT face=serif size=1>Offering Price Per</FONT></B> </TD>
    <TD noWrap align=center width="1%"></TD>
    <TD noWrap align=center width="20%" colSpan=3><B><FONT face=serif size=1>Aggregate Offering</FONT></B> </TD>
    <TD noWrap align=center width="1%"></TD>
    <TD noWrap align=center width="19%" colSpan=2><B><FONT face=serif size=1>Amount of</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="18%"><B><FONT face=serif size=1>Securities to be
      Registered</FONT></B>&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="19%"><B><FONT face=serif size=1>Registered (1)</FONT></B> </TD>
    <TD noWrap align=center width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="20%" colSpan=3><B><FONT face=serif size=1>Share</FONT></B> </TD>
    <TD noWrap align=center width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="20%" colSpan=3><B><FONT face=serif size=1>Price</FONT></B> </TD>
    <TD noWrap align=center width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="19%" colSpan=2><B><FONT face=serif size=1>Registration Fee</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="18%" bgColor=#c0c0c0><FONT face=serif size=2>Common Stock, par</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD noWrap align=left width="19%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD noWrap align=left width="5%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD noWrap align=left width="15%" bgColor=#c0c0c0 colSpan=2>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD noWrap align=left width="5%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD noWrap align=left width="15%" bgColor=#c0c0c0 colSpan=2>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD noWrap align=left width="19%" bgColor=#c0c0c0 colSpan=2>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="18%" bgColor=#c0c0c0><FONT face=serif size=2>value $0.01 per share</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
    <TD noWrap align=center width="19%" bgColor=#c0c0c0><FONT face=serif size=2>575,000 shares</FONT> </TD>
    <TD noWrap align=right width="1%" bgColor=#c0c0c0></TD>
    <TD noWrap align=right width="5%" bgColor=#c0c0c0><FONT size=2>$</FONT>
</TD>
    <TD noWrap align=right width="11%" bgColor=#c0c0c0><FONT face=serif size=2>14.41</FONT> </TD>
    <TD noWrap align=right width="4%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
    <TD noWrap align=right width="5%" bgColor=#c0c0c0><FONT face=serif size=2>$</FONT> </TD>
    <TD noWrap align=right width="11%" bgColor=#c0c0c0><FONT face=serif size=2>8,285,750</FONT> </TD>
    <TD noWrap align=right width="4%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD noWrap align=left width="1%" bgColor=#c0c0c0></TD>
    <TD noWrap align=right width="5%" bgColor=#c0c0c0><FONT face=serif size=2>$</FONT> </TD>
    <TD noWrap align=center width="14%" bgColor=#c0c0c0><FONT size=2>255</FONT></TD></TR></TABLE>____________________<BR><BR>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap><FONT face=serif size=2>(1)</FONT></TD>
    <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="100%"><FONT face=serif size=2>The&nbsp;575,000 shares of common
      stock being registered in this registration statement are in addition to
      the 2,300,000 shares of common stock registered pursuant to the
      registrant&#146;s prior Registration Statement on Form S-1 (No.
      333-146856).</FONT></TD></TR></TABLE>
<P align=left><B><FONT face=serif size=2>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.</FONT></B><FONT face=serif> </FONT></P>
<HR style="MARGIN-TOP: -2px" color=black SIZE=4>

<P align=center>&nbsp;<B><FONT face=serif size=2>EXPLANATORY
NOTE</FONT></B><FONT face=serif> </FONT></P>
<P align=left><FONT face=serif size=2>This registration statement is being filed
with the Securities and Exchange Commission (the </FONT><FONT face=serif size=2>&#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. 333-146856) 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 at 4:30 PM EST on November 15, 2007, are incorporated herein by reference into, and
shall be deemed part of, this registration statement.</FONT></P>
<P align=center><FONT face=serif size=2>1</FONT><FONT face=serif> </FONT></P>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=left><B><FONT face=serif size=2>PART II. INFORMATION NOT REQUIRED IN
PROSPECTUS</FONT></B><FONT face=serif> </FONT></P>
<P align=left><STRONG><FONT size=2>ITEM 16. EXHIBITS AND FINANCIAL STATEMENT
SCHEDULES.</FONT></STRONG>&nbsp; </P>
<P align=left><FONT size=2>All exhibits filed with or incorporated by reference
in the registration statement on Form S-1, as amended, (File No. 333-146856) 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 cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="10%">&nbsp; </TD>
    <TD noWrap align=left width="5%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="73%">&nbsp; </TD>
    <TD noWrap align=center width="1%"></TD>
    <TD noWrap align=center width="10%"><B><FONT face=serif size=1>METHOD
      OF</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="15%" colSpan=2><B><FONT face=serif size=1>EXHIBIT NO.</FONT></B>&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="73%"><B><FONT face=serif size=1>DESCRIPTION</FONT></B>&nbsp; </TD>
    <TD noWrap align=center width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="10%"><B><FONT face=serif size=1>FILING</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%" bgColor=#c0c0c0><FONT face=serif size=2>5.1</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="73%" bgColor=#c0c0c0><FONT face=serif size=2>Opinion of Squire, Sanders &amp; Dempsey
L.L.P.</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=center width="10%" bgColor=#c0c0c0><FONT face=serif size=2>*</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%"><FONT face=serif size=2>23.1</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%"></TD>
    <TD vAlign=top noWrap align=left width="1%"></TD>
    <TD vAlign=top noWrap align=left width="73%"><FONT face=serif size=2>Consent of Independent Registered Public Accounting Firm - Mayer
      Hoffman McCann P.C.</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=top noWrap align=center width="10%"><FONT face=serif size=2>*</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%" bgColor=#c0c0c0><FONT face=serif size=2>23.2</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="73%" bgColor=#c0c0c0><FONT face=serif size=2>Consent of Independent Registered Public Accounting Firm
      - KPMG LLP</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=center width="10%" bgColor=#c0c0c0><FONT face=serif size=2>*</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%"><FONT face=serif size=2>23.3</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%"></TD>
    <TD vAlign=top noWrap align=left width="1%"></TD>
    <TD vAlign=top noWrap align=left width="73%"><FONT face=serif size=2>Consent of Independent Registered Public Accounting Firm - Audit et
      Conseil Union</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%"></TD>
    <TD vAlign=top noWrap align=center width="10%"><FONT face=serif size=2>*</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%" bgColor=#c0c0c0><FONT face=serif size=2>24</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="73%" bgColor=#c0c0c0><FONT face=serif size=2>Powers of Attorney</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=center width="10%" bgColor=#c0c0c0><FONT face=serif size=2>**</FONT></TD></TR></TABLE>____________________<BR><BR>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap><FONT face=serif size=2>*</FONT></TD>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top width="100%"><FONT face=serif size=2>Filed
    herewith.</FONT></TD></TR>
  <TR>
    <TD vAlign=top width="100%" colSpan=3>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap><FONT face=serif size=2>**</FONT></TD>
    <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="100%"><FONT face=serif size=2>Previously filed with
      Amendment No. 1 to Amtech&#146;s Registration Statement on Form S-1 filed with
      the Securities and Exchange Commission on November 7,
  2007.</FONT></TD></TR></TABLE>
<P align=center><FONT face=serif size=2>I-1</FONT></P>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=center><B><FONT face=serif size=2>SIGNATURES</FONT></B><FONT face=serif> </FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>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>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%" colSpan=3>
      <P align=left><FONT face=serif size=2>AMTECH SYSTEMS, INC.</FONT><FONT face=serif> </FONT></P></TD></TR>
  <TR>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%" colSpan=3>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%"><FONT face=serif size=2>November 15,
      2007</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"><FONT face=serif size=2>By:</FONT> </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="48%"><FONT face=serif size=2>/s/ Bradley C. Anderson</FONT>&nbsp;
    </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%">&nbsp;</TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="48%"><FONT face=serif size=2>Bradley C.
      Anderson,</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%">&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="48%"><FONT face=serif size=2>Vice President &#150;
      Finance and</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%">&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="48%"><FONT face=serif size=2>Chief Financial
      Officer</FONT>&nbsp; </TD></TR></TABLE><BR>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>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><FONT face=serif> </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="20%"><B><FONT face=serif size=1>SIGNATURE</FONT></B> </TD>
    <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="61%"><B><FONT face=serif size=1>TITLE</FONT></B> </TD>
    <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="16%"><B><FONT face=serif size=1>DATE</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="20%"><FONT face=serif size=2>*</FONT> </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>Chairman of the
      Board, President and</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"><FONT face=serif size=2>November 15,
      2007</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="20%">&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>Chief Executive
      Officer</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="20%"><FONT face=serif size=2>Jong S.
      Whang</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>(Principal
      Executive Officer)</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="16%">&nbsp;</TD></TR>
  <TR>
    <TD noWrap align=left width="20%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="20%"><FONT face=serif size=2>/s/ Bradley C.
      Anderson</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>Vice President &#150;
      Finance and</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="16%"><FONT face=serif size=2>November 15,
      2007</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="20%">&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>Chief Financial
      Officer</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="20%"><FONT face=serif size=2>Bradley C.
      Anderson</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>(Principal
      Financial Officer)</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left width="20%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="20%"><FONT face=serif size=2>*</FONT> </TD>
    <TD noWrap align=left width="1%">&nbsp;</TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>Chief Accounting
      Officer</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"><FONT face=serif size=2>November 15,
      2007</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="20%">&nbsp;&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>(Principal
      Accounting Officer)</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="20%"><FONT face=serif size=2>Robert T.
      Hass</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left width="20%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="20%"><FONT face=serif size=2>*</FONT> </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>Director</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"><FONT face=serif size=2>November 15,
      2007</FONT>&nbsp; </TD></TR>
  <TR>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="20%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="20%"><FONT face=serif size=2>Lawrence D.
      Firestone</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left width="20%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="20%"><FONT face=serif size=2>*</FONT> </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%"><FONT face=serif size=2>Director</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"><FONT face=serif size=2>November 15,
      2007</FONT>&nbsp; </TD></TR>
  <TR>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="20%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="20%"><FONT face=serif size=2>Robert F.
      King</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left width="20%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp;</TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="20%"><FONT face=serif size=2>*By: /s/ Bradley
      C. Anderson</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="20%">&nbsp;&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="61%">&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="82%" colSpan=3><FONT face=serif size=2>Bradley C. Anderson, Attorney-In-Fact**</FONT>&nbsp; </TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="16%">&nbsp; </TD></TR></TABLE><BR>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="1%"><FONT face=serif size=2>**</FONT></TD>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="97%"><FONT face=serif size=2>By authority of the
      power of attorney filed as Exhibit 24 to Amendment No. 1 to Amtech&#146;s
      Registration Statement on Form S-1 filed with the Securities and Exchange
      Commission (File No. 333-146856).</FONT></TD></TR></TABLE>
<P align=center><FONT face=serif size=2>II-2</FONT> </P>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=center><B><FONT face=serif size=2>EXHIBIT INDEX</FONT></B><FONT face=serif> </FONT></P>
<P align=left><FONT face=serif size=2>All exhibits filed with or incorporated by
reference in the registration statement on Form S-1, as amended, (File No.
333-146856) 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>
<P align=left>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="10%">&nbsp; </TD>
    <TD noWrap align=left width="5%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="73%">&nbsp; </TD>
    <TD noWrap align=center width="1%"></TD>
    <TD noWrap align=center width="10%"><B><FONT face=serif size=1>METHOD
      OF</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="15%" colSpan=2><B><FONT face=serif size=1>EXHIBIT NO.</FONT></B>&nbsp; </TD>
    <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="73%"><B><FONT face=serif size=1>DESCRIPTION</FONT></B>&nbsp; </TD>
    <TD noWrap align=center width="1%">&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=center width="10%"><B><FONT face=serif size=1>FILING</FONT></B> </TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%" bgColor=#c0c0c0><FONT face=serif size=2>5.1</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%" bgColor=#c0c0c0>&nbsp;</TD>
    <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="73%" bgColor=#c0c0c0><FONT face=serif size=2>Opinion of Squire, Sanders &amp; Dempsey
L.L.P.</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=center width="10%" bgColor=#c0c0c0><FONT face=serif size=2>*</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%"><FONT face=serif size=2>23.1</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%"></TD>
    <TD vAlign=top noWrap align=left width="1%"></TD>
    <TD vAlign=top noWrap align=left width="73%"><FONT face=serif size=2>Consent of Independent Registered Public Accounting Firm - Mayer
      Hoffman McCann P.C.</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%">&nbsp;</TD>
    <TD vAlign=top noWrap align=center width="10%"><FONT face=serif size=2>*</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%" bgColor=#c0c0c0><FONT face=serif size=2>23.2</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="73%" bgColor=#c0c0c0><FONT face=serif size=2>Consent of Independent Registered Public Accounting Firm
      - KPMG LLP</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=center width="10%" bgColor=#c0c0c0><FONT face=serif size=2>*</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%"><FONT face=serif size=2>23.3</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%"></TD>
    <TD vAlign=top noWrap align=left width="1%"></TD>
    <TD vAlign=top noWrap align=left width="73%"><FONT face=serif size=2>Consent of Independent Registered Public Accounting Firm - Audit et
      Conseil Union</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%"></TD>
    <TD vAlign=top noWrap align=center width="10%"><FONT face=serif size=2>*</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=right width="10%" bgColor=#c0c0c0><FONT face=serif size=2>24</FONT></TD>
    <TD vAlign=top noWrap align=left width="5%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=left width="73%" bgColor=#c0c0c0><FONT face=serif size=2>Powers of Attorney</FONT></TD>
    <TD vAlign=top noWrap align=center width="1%" bgColor=#c0c0c0></TD>
    <TD vAlign=top noWrap align=center width="10%" bgColor=#c0c0c0><FONT face=serif size=2>**</FONT></TD></TR></TABLE>____________________<BR><BR>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap><FONT face=serif size=2>*</FONT></TD>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top width="100%"><FONT face=serif size=2>Filed
    herewith.</FONT></TD></TR>
  <TR>
    <TD vAlign=top width="100%" colSpan=3>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap><FONT face=serif size=2>**</FONT></TD>
    <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="100%"><FONT face=serif size=2>Previously filed with
      Amendment No. 1 to Amtech&#146;s Registration Statement on Form S-1 filed with
      the Securities and Exchange Commission on November 7,
  2007.</FONT></TD></TR></TABLE>
<P align=center><FONT face=serif size=2>II-3 </FONT></P>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exhibit5-1.htm
<DESCRIPTION>OPINION OF SQUIRE, SANDERS & DEMPSEY L.L.P.
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<P align=right><B><FONT face=serif size=2>Exhibit 5.1</FONT></B><FONT face=serif> </FONT></P>
<P align=center><FONT face=serif size=2>November 15, 2007</FONT></P>
<P align=left><FONT face=serif size=2>Securities and Exchange Commission<BR>450
Fifth Street, N.W.<BR></FONT><FONT face=serif size=2>Washington, D.C.
20549</FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=middle noWrap align=left width="1%"><FONT face=serif size=2>RE:</FONT></TD>
    <TD vAlign=middle noWrap align=left width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=middle noWrap align=left width="97%"><FONT face=serif size=2>AMTECH SYSTEMS, INC. &#150; REGISTRATION STATEMENT ON FORM
      S-1</FONT></TD></TR></TABLE><BR>
<P align=left><FONT face=serif size=2>Ladies and Gentlemen:</FONT><FONT face=serif> </FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>We have
acted as counsel to Amtech Systems, Inc., an Arizona corporation (the
&#147;Company&#148;), in connection with the registration statement on Form S-1 (the &#147;Rule
462(b) Registration Statement&#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 align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>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 Collins Stewart LLC, Oppenheimer &amp; Co., Inc. and Broadpoint
Capital, Inc. as the underwriters. 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). This opinion letter
is given, and all statements herein are made, in the context of the
foregoing.</FONT></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>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 align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>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 align=left><FONT face=serif size=2><FONT size=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>We do not express an opinion on any
matters other than those expressly set forth in this letter.</FONT></P>
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  <TR vAlign=bottom>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%"><FONT face=serif size=2>Very truly
      yours,</FONT>&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%"><FONT face=serif size=2>/s/ Squire, Sanders &amp;
      Dempsey L.L.P.</FONT>&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%"></TD>
    <TD noWrap align=left width="50%"><FONT face=serif size=2>Squire, Sanders &amp;
      Dempsey L.L.P.</FONT>&nbsp; </TD></TR></TABLE><BR>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exhibit23-1.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - MAYER HOFFMAN MCCANN
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<P align=right><B><FONT face=serif size=2>Exhibit 23.1</FONT></B><FONT face=serif> </FONT></P>
<P align=left><FONT face=serif size=2>As independent registered public
accountants, we hereby consent to the use of our report dated December 21, 2006,
on the consolidated financial statements of Amtech Systems, Inc. as of September
30, 2006 and 2005 and for each of the two years in the period ended September
30, 2006 (and to all references to our Firm) included in or made a part of this
Registration Statement on Form S-1.</FONT></P>
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  <TR vAlign=bottom>
    <TD noWrap align=left width="50%">&nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="20%"><FONT face=serif size=2>/s/ Mayer Hoffman McCann P.C.</FONT> </TD>
    <TD noWrap align=left width="29%">&nbsp;</TD></TR>
  <TR>
    <TD width="99%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%"><FONT face=serif size=2>Phoenix,
      Arizona</FONT></TD>
    <TD noWrap align=left width="49%" colSpan=2></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%"><FONT face=serif size=2>November 15,
      2007</FONT></TD>
    <TD noWrap align=left width="49%" colSpan=2></TD></TR></TABLE><BR>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>exhibit23-2.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - KPMG LLP
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<P align=right><B><FONT face=serif size=2>Exhibit 23.2</FONT></B><FONT face=serif> </FONT></P>
<P align=center><FONT face=serif size=2>CONSENT OF INDEPENDENT
REGISTERED<BR>PUBLIC ACCOUNTING FIRM</FONT></P>
<P align=left><FONT face=serif size=2>The Board of Directors of<BR>Amtech
Systems, Inc.:</FONT></P>
<P align=left><FONT face=serif size=2>We consent to the use of our report
included herein and to the reference to our firm under the heading &#147;Experts&#148; in
the prospectus.</FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="52%">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="20%"><FONT face=serif size=2>/s/ KPMG LLP</FONT>&nbsp; </TD>
    <TD noWrap align=left width="27%">&nbsp;</TD></TR>
  <TR>
    <TD width="99%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="52%"><FONT face=serif size=2>Phoenix,
      Arizona</FONT></TD>
    <TD noWrap align=left width="47%" colSpan=2></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="52%"><FONT face=serif size=2>November 13,
      2007</FONT></TD>
    <TD noWrap align=left width="47%" colSpan=2></TD></TR></TABLE><BR>
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<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>5
<FILENAME>exhibit23-3.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - AUDIT ET CONSEIL UNI
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<P align=right><B><FONT face=serif size=2>Exhibit 23.3</FONT></B><FONT face=serif> </FONT></P>
<P align=center><FONT face=serif size=2>INDEPENDENT AUDITORS&#146; CONSENT
</FONT><FONT face=serif></FONT></P>
<P align=left><FONT face=serif size=2>To the Stockholders<BR>Amtech Systems,
Inc.:</FONT></P>
<P align=left><FONT face=serif size=2>We consent to the use of our report, dated
September 3, 2007 with respect to the balance sheets of R2D Ingenierie SAS as of
December 31, 2006 and 2005 and the related statements of operations,
stockholders&#146; equity and cash flows for the years then ended included herein and
to the reference to our firm under the heading &#147;Experts&#148; in the
prospectus.</FONT></P>
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  <TR vAlign=bottom>
    <TD noWrap align=left width="49%">&nbsp; </TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="20%"><FONT face=serif size=2>/s/ AUDIT ET CONSEIL UNION</FONT> </TD>
    <TD noWrap align=left width="30%">&nbsp;</TD></TR>
  <TR>
    <TD width="99%" colSpan=3>&nbsp; </TD></TR>
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    <TD noWrap align=left width="49%"><FONT face=serif size=2>Paris, France</FONT></TD>
    <TD noWrap align=left width="50%" colSpan=2></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="49%"><FONT face=serif size=2>November 13, 2007</FONT></TD>
    <TD noWrap align=left width="50%" colSpan=2></TD></TR></TABLE><BR>
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