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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000902664-08-000164.txt : 20080118
<SEC-HEADER>0000902664-08-000164.hdr.sgml : 20080118
<ACCEPTANCE-DATETIME>20080118170548
ACCESSION NUMBER:		0000902664-08-000164
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071212
FILED AS OF DATE:		20080118
DATE AS OF CHANGE:		20080118

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GENDELL JEFFREY L ET AL
		CENTRAL INDEX KEY:			0000948904

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11412
		FILM NUMBER:		08539415

	BUSINESS ADDRESS:	
		STREET 1:		31 WEST 52ND ST
		STREET 2:		17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	MAIL ADDRESS:	
		STREET 2:		200 PARK AVENUE SUITE 3900
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10166

ISSUER:		

	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

	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>3
<SEQUENCE>1
<FILENAME>p08-0093form3_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-12-12</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000720500</issuerCik>
        <issuerName>AMTECH SYSTEMS INC</issuerName>
        <issuerTradingSymbol>ASYS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000948904</rptOwnerCik>
            <rptOwnerName>GENDELL JEFFREY L ET AL</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1></rptOwnerStreet1>
            <rptOwnerStreet2>55 RAILROAD AVENUE</rptOwnerStreet2>
            <rptOwnerCity>GREENWICH</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06830</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $0.01 par value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>908014</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnotes</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">At the time of the acquisition, the shares of Common Stock reported herein represented less than 10% of the Issuers shares of
 Common Stock then outstanding pursuant to the Issuer's prospectus filed on November 16, 2007.  The total outstanding shares
 of Common Stock subsequently reported on the Issuer's Form 10-K on December 12, 2007 was decreased, and the shares of Common
 Stock previously acquired then represented more than 10% of the outstanding shares of Common Stock.</footnote>
        <footnote id="F2">The Reporting Person is the managing member of Tontine Capital Management, L.L.C.(&quot;TCM&quot;), a Delaware limited liability
 company, the general partner of Tontine Capital Partners, L.P. (&quot;TCP&quot;), a Delaware limited partnership.  The Reporting
 Person is also the managing member of Tontine Overseas Associates, L.L.C., a Delaware limited liability company (&quot;TOA&quot;), the
 investment adviser to Tontine Capital Overseas Master Fund, L.P., a Cayman Islands exempted limited partnership (&quot;TCO&quot;).</footnote>
        <footnote id="F3">The Reporting Person directly owns 0 shares of the Common Stock.  TCM and TOA directly own 0 shares of Common Stock.  TCP
 directly owns 727,414 shares of Common Stock.  TCO directly owns 180,600 shares of Common Stock.  All of the foregoing
 shares of Common Stock may be deemed to be beneficially owned by the Reporting Person.  The Reporting Person disclaims
 beneficial ownership of the Issuer's securities reported herein for purposes of Section 16(a) under the Securities Exchange
 Act of 1934, as amended, or otherwise, except as to securities directly owned by the Reporting Person or representing the
 Reporting Person's pro rata interest in, and interest in the profits of, TCM, TCP, TOA, TCO and the separately managed
 accounts.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/Jeffrey L. Gendel</signatureName>
        <signatureDate>2008-01-18</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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