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<SEC-DOCUMENT>0001206774-09-001078.txt : 20090921
<SEC-HEADER>0001206774-09-001078.hdr.sgml : 20090921
<ACCEPTANCE-DATETIME>20090518172619
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001206774-09-001078
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090518

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

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<DIV align=center><IMG src="ax1x1.jpg"></DIV>
<P align=justify><FONT face=serif size=2>May 18, 2009 </FONT></P>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>100 F Street, N.E.<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 vAlign=top noWrap align=left width="1%"><FONT face=serif size=2>Re:</FONT></TD>
    <TD vAlign=top noWrap align=left width="1%">&nbsp;&nbsp;&nbsp; &nbsp; </TD>
    <TD vAlign=top noWrap align=left width="97%"><FONT face=serif size=2>Amtech Systems, Inc.</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=left width="1%">&nbsp; </TD>
    <TD vAlign=top noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=top noWrap align=left width="97%"><FONT face=serif size=2>Form
      10-K for the fiscal year ended September 30, 2008</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=left width="1%">&nbsp;</TD>
    <TD vAlign=top noWrap align=left width="1%"></TD>
    <TD vAlign=top noWrap align=left width="97%"><FONT face=serif size=2>Filed
      December 10, 2008</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top noWrap align=left width="1%">&nbsp; </TD>
    <TD vAlign=top noWrap align=left width="1%"></TD>
    <TD vAlign=top noWrap align=left width="97%"><FONT face=serif size=2>File
      No. 000-11412</FONT></TD></TR></TABLE><BR>
<P align=justify><FONT face=serif size=2>Dear Mr. Cascio: </FONT></P>
<P align=justify><FONT face=serif size=2>This letter sets forth the responses of
Amtech Systems, Inc. (the "Company") to your comment letter, dated March 31,
2009, relating to (i) the Form 10-K for the fiscal year ended September 30, 2008
of the Company filed with the Securities and Exchange Commission (the
"Commission") on December 10, 2008; (ii) the Form 10-Q for the quarter ended
December 31, 2008, filed with the commission on February 9, 2009; and (iii) the
current report on Form 8-K/A filed with the Commission on November 2, 2007.
</FONT></P>
<P align=justify><FONT face=serif size=2>The Company is filing, via EDGAR, this
letter setting forth the Company's responses to comments of the Staff of the
Commission (the "Staff"). Enclosed as well are two hard copies of the Company's
response letter. We have included your original questions in addition to
providing our responses. </FONT></P>
<P align=justify><U><FONT face=serif size=2>Form 10-K for the fiscal year ended
September 30, 2008</FONT></U><FONT face=serif size=2> </FONT></P>
<P align=justify><U><FONT face=serif size=2>Item 1. Business, page
3</FONT></U><FONT face=serif size=2> </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top noWrap><FONT face=serif size=2>1.</FONT></TD>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top align=left width="100%">
      <P align=justify><FONT face=serif size=2>We note your disclosure on page 4
      that in &#147;fiscal 2008, [y]our net revenue&#148; and that [y]our top 10 customers
      collectively represented approximately 62% of [y]our net
      revenue:</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=top width="100%"></TD></TR>
  <TR>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top noWrap>&nbsp;</TD>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top align=left width="100%">
      <P align=justify><FONT face=serif size=2>Additionally, we note your
      disclosure on page 14 that in &#147;fiscal 2008, 2007 and 2006, one customer
      accounted for approximately 20%, 13% and 17% of [y]our net revenue,
      respectively.&#148; Please tell us, and in future filings disclose, the name of
      the customer, which we note &#147;has been different [each year],&#148; and any
      relationship with that customer, pursuant to the requirements of
      Regulation S-K Item 101(c)(vii). Please also tell us which customers
      accounted for the 22% and 20% of total accounts receivable at September
      30, 2008.</FONT></P></TD></TR></TABLE><BR>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD style="BORDER-TOP: #78c9d1 1pt solid" width="50%"><FONT face=serif size=2><FONT color=#89cfd7>131 South Clark Dr. Tempe, AZ
      85281</FONT></FONT></TD>
    <TD style="BORDER-TOP: #78c9d1 1pt solid" align=right width="50%"><FONT size=2><FONT color=#89cfd7>Tel:&nbsp;(480) 967-5146&nbsp; Fax:&nbsp;(480)
      968-3763</FONT></FONT></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>May 18, 2009<BR></FONT><FONT face=serif size=2>Page 2 of 12 </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top noWrap><B><FONT face=serif size=2>R:</FONT></B></TD>
    <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD align=left width="100%">
      <P align=justify><FONT face=serif size=2>According to Regulation S-K &#167;
      229.101(c)(vii) disclosure of the name of the customer and its
      relationship, if any, is required &#147;if sales to the customer&#133;equal to 10
      percent or more of the registrant&#146;s consolidated revenues and the loss of
      such customer would have a material adverse effect on the registrant and
      subsidiaries taken as a whole.&#148; As you have noted, we disclosed that our
      largest customer has been different in each of the last three years. The
      ranking of our largest customers, most of whom represent less than 10% of
      consolidated revenue, varies significantly from year to year. Our
      products/systems are designed to operate for many years; thus, significant
      sales to the same customers in consecutive years generally do not occur.
      Since we do not rely on the same 10% or more customers for recurring
      revenue of a similar magnitude, we do not believe that the loss of any one
      of these customers would have a material adverse effect on future
      operations or the financial condition of the Company. This was borne out
      in the six months ended March 31, 2009, during which the 20% customer in
      fiscal 2008 represented 2% of consolidated revenue and ranked
      13<SUP>th</SUP> based on revenue during the six months ended March 31,
      2009. In future filings, we will disclose the names of 10% or more
      customers if the conditions set forth in the regulations are
      met.</FONT></P></TD></TR>
  <TR>
    <TD></TD>
    <TD colSpan=3>&nbsp;</TD></TR>
  <TR>
    <TD></TD>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD align=left width="100%">
      <P align=justify><FONT face=serif size=2>The registrant had no other
      relationship with the referenced customers.</FONT></P></TD></TR>
  <TR>
    <TD></TD>
    <TD colSpan=3>&nbsp;</TD></TR>
  <TR>
    <TD></TD>
    <TD>&nbsp;</TD>
    <TD></TD>
    <TD align=left width="100%">
      <P align=justify><FONT face=serif size=2>Though, for the reasons mentioned
      above we do not believe disclosure of customer names is material or
      required, in order to ensure compliance with your request number 1, we are
      providing that information here. The customers that accounted for
      approximately 20%, 13%, and 17% of net revenue in fiscal 2008, 2007, and
      2006 were Yingli Green Energy Holding Company Ltd. (NYSE: YGE), E-ton
      Solar Tech. Co., Ltd, and Infineon AG. The customers that accounted for
      the 22% and 20% of total accounts receivable at September 30, 2008 were
      Tianwei New Energy Holdings Co. Ltd. and Yingli Green Energy Holding
      Company Ltd. (NYSE: YGE), respectively.</FONT></P></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>May 18, 2009<BR>Page 3 of 12 </FONT></P>
<P align=justify><U><FONT face=serif size=2>Item 11. Executive
Compensation</FONT></U><FONT face=serif size=2> </FONT></P>
<P align=justify><U><FONT face=serif size=2>To facilitate your review, we have
included text from our proxy, or references to our</FONT><FONT face=serif size=2> </FONT><FONT face=serif size=2>proxy, in our responses to questions
relating to Item 11 of the 10-K for the fiscal year</FONT><FONT face=serif size=2> </FONT><FONT face=serif size=2>ended September 30, 2008.</FONT></U><FONT face=serif size=2> </FONT></P>
<P align=justify><U><FONT face=serif size=2>Determining Executive Compensation,
page 7</FONT></U><FONT face=serif size=2> </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top noWrap><FONT face=serif size=2>2.</FONT></TD>
    <TD vAlign=top noWrap>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="100%">
      <P align=justify><FONT face=serif size=2>We note your disclosure that your
      compensation committee considers &#147;compensation of executives of comparable
      companies within similar industries&#148; when making salary recommendations
      for your named executive officers. Since you appear to benchmark
      compensation, please discuss how each element of compensation relates to
      the data you analyzed from peer companies and include an analysis of where
      actual payments actually fell within the targeted parameters. If any of
      your named executive officers are compensated at levels that are
      materially different from the targeted levels of compensation, please also
      provide discussion and analysis as to why. In addition, in your applicable
      future filings, please identify the peer companies that you use. See
      Regulations S-K Item 402(b)(2)(xiv).</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top width="100%" colSpan=3>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top noWrap><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top align=left width="100%">
      <P align=justify><FONT face=serif size=2>As noted on page 7 of our Proxy
      Statement, &#147;our Compensation Committee reviews information regarding
      salaries, including the compensation of comparable companies within
      similar industries and to make recommendations regarding the salary of our
      chief executive office and chief financial officer.&#148; As it relates
      specifically to base or salary compensation, page 8 of our Proxy Statement
      states the following: &#147;During fiscal 2008, our chief financial officer, at
      the request of our Compensation Committee, summarized the base pay for
      chief executive officers and chief financial officers as reported in the
      American Electronics Association Salary Survey. Using parameters that best
      fit our company (for example, revenues, public companies, similarities in
      numbers of employees, and geographic region), our chief financial officer
      presented a statistical summary of such information and made
      recommendations to our Compensation Committee that were in line with the
      average and median salaries of similarly situated
  companies.&#148;</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top width="100%" colSpan=3>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top noWrap>&nbsp;</TD>
    <TD vAlign=top noWrap></TD>
    <TD vAlign=top align=left width="100%">
      <P align=justify><FONT face=serif size=2>The reference to &#147;comparable
      companies&#148; found on page 7 was in the context of an overall review of
      compensation and the specific data from the survey discussed on page 8 was
      the primary data used by the Compensation Committee in determining base
      compensation for the chief executive officer and chief financial officer.
      Based on the survey analysis reviewed by the compensation committee, the
      average of the median&nbsp;base salary&nbsp;for the positions of CEO and
      CFO was $280,000 and $202,000, respectively. The salary approved by the
      compensation committee for the CEO and CFO was $275,000 and $198,000,
      respectively.</FONT></P></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch </FONT><FONT face=serif size=2>Chief<BR>Division of Corporation Finance<BR></FONT><FONT face=serif size=2>United States Securities and Exchange Commission<BR>May 18,
2009<BR>Page 4 of 12 </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="1%"><FONT size=2>3.</FONT></TD>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>We also note your disclosure here and on
      page 8 that you rely upon &#147;published and proprietary survey data&#148; when
      implementing your compensation programs. Please identify the surveys you
      used and their components; include component companies, the elements of
      compensation that are benchmarked and how you determine such
      benchmarks.</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>Page 8 of our Proxy Statement states the
      following (emphasis added):<B><FONT face=serif> </FONT></B><FONT face=serif>&#147;During fiscal 2008, our chief financial officer, at the
      request of our Compensation Committee, summarized the base pay for chief
      executive officers and chief financial officers as reported in the
      </FONT><U><FONT face=serif>American Electronics Association Salary
      </FONT></U><U><FONT face=serif>Survey</FONT></U><FONT face=serif>. That
      survey benchmarks base salary, bonus and other unspecified
      compensation.&nbsp; Since cash incentive compensation for our named
      executives is calculated under our bonus program based upon quantifiable
      measures of performance, we limited our use of the survey to base salary.
      Using parameters that best fit our company (for example, </FONT><U><FONT face=serif>revenues</FONT></U><FONT face=serif>, </FONT><U><FONT face=serif>public companies</FONT></U><FONT face=serif>, </FONT><U><FONT face=serif>similarities in numbers of employees</FONT></U><FONT face=serif>, and </FONT><U><FONT face=serif>geographic </FONT></U><U><FONT face=serif>region</FONT></U><FONT face=serif>), our chief financial
      officer presented a statistical summary of such information and made
      recommendations to our Compensation Committee that were in line with the
      </FONT><U><FONT face=serif>average&nbsp;of the&nbsp;median</FONT></U><FONT face=serif> salaries of similarly situated
  companies.&#148;</FONT></FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>The survey data did not provide a separate
      listing of the individual companies included within the data, but was
      based upon companies that are in or serve the electronics industries,
      which includes manufacturers of equipment used by semiconductor and solar
      cell manufacturers.&nbsp; The survey does not include specific data for
      equity based compensation.</FONT></P></TD></TR></TABLE>
<P align=justify><U><FONT face=serif size=2>Elements of Our Executive
Compensation Program, page 8</FONT></U></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="1%"><FONT size=2>4.</FONT></TD>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>You state that the compensation committee
      considers &#147;the roles and responsibilities&#148; and &#147;the individual experience
      and skills of [y]our executives&#148; when making compensation decisions.
      Please provide additional disclosure to discuss and analyze how individual
      performance contributes to actual compensation for named executive
      officers. For example, disclose the elements of individual performance,
      both quantitative and qualitative, and specific contributions by named
      executive officers that the compensation committee considers in its
      evaluation. If applicable, please also discuss how these elements are
      weighted and factored into specific compensating decisions. See
      Regulations S-K 402(b)(2)(vii). </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%"></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2><STRONG>The compensation committee primarily
      considers the roles, responsibilities, skills and experience of the named
      executives in establishing base salary.</STRONG> Our chief executive
      officer is also one of the founders of the company and has over 30 years
      of experience in the markets in which we serve. In addition to his CEO
      role, he effectively serves as our chief sales and marketing officer, and
      chief strategy officer, although we do not have those specific executive
      positions. In these roles, our CEO provides leadership in developing the
      Company&#146;s sales and marketing plans and product acquisition and
      development strategies. Our chief financial officer is heavily involved in
      the operations of the company, in addition to his roles in finance,
      investor relations, SEC reporting, tax planning and compliance, budgeting
      and forecasting, and serves as a quasi chief operating officer, although
      we do not have that specific executive position. All three of our
      executives have experience in equity financings. These qualitative factors
      are some of the major items considered by the compensation committee in
      its evaluation.</FONT></P>
      <P align=justify><FONT size=2>Quantitative contributions are used
      primarily in establishing the levels of cash incentive compensation for
      our names executives. As reflected in our compensation discussion and
      analysis on page 9 of our Proxy Statement, our bonus program is
      quantitatively based upon performance objectives established in each of
      the following categories: (i) bookings; (ii) revenue; (iii) gross margin;
      and (iv) operating profit.</FONT></P></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>May 18, 2009<BR>Page 5 of 12 </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD vAlign=top align=left width="99%" colSpan=4><FONT face=serif size=2><U>Annual Cash Compensation, page 8</U></FONT></TD></TR>
  <TR>
    <TD vAlign=top align=left width="1%"></TD>
    <TD vAlign=top align=left width="98%" colSpan=3>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top align=right width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="1%"><FONT face=serif size=2>5.</FONT></TD>
    <TD vAlign=top align=left width="1%"><FONT face=serif>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
    <TD vAlign=top align=left width="96%">
      <P align=justify><FONT face=serif size=2>We note that you increased base
      salary compensation for your CEO and CFO by approximately 10% and for your
      chief accounting officer by approximately 15% during fiscal year 2008.
      Tell us, and expand your disclosure in future filings to explain, what
      factors you considered in the decision to make these material increases in
      compensation. See Regulations S-K Item 402(b)(ix).</FONT></P></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top align=left width="1%"></TD>
    <TD vAlign=top align=left width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="1%">&nbsp; </TD>
    <TD vAlign=top align=left width="96%"><FONT face=serif size=2></FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top align=left width="1%"></TD>
    <TD vAlign=top align=left width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top align=left width="1%">&nbsp; </TD>
    <TD vAlign=top align=left width="96%">
      <P align=justify><FONT size=2>Based on our analysis of the AEA survey, our
      compensation committee determined that the aforementioned raises were
      necessary in order to bring our executive compensation in line with that
      of the industry and ensure we retain our executive talent. Please also see
      our response to question 4 which further describes the factors considered
      in the decision to make these material increases in compensation. In
      future filings we will expand our disclosure with respect to this
      matter.</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top align=left width="99%" colSpan=4>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top align=left width="99%" colSpan=4><FONT face=serif size=2><U>Equity Incentive Compensation, page 9</U></FONT></TD></TR>
  <TR>
    <TD vAlign=top align=left width="99%" colSpan=4>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top align=right width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="1%"><FONT face=serif size=2>6.</FONT></TD>
    <TD vAlign=top align=left width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="96%">
      <P align=justify><FONT face=serif size=2>We believe that investors will
      benefit from an expanded analysis of how you arrived at and why you paid
      each particular level of compensation for 2008. For example, we note
      minimal discussion and analysis of how you determined specific stock
      option awards, as disclosed on pages 9 and 10. We would expect to see a
      more focused discussion that provides substantive analysis and insight
      into how the Committee made actual payout determinations for the fiscal
      year for which compensation is being reported. Refer to paragraphs
      (b)(1)(iii) and (v) of Regulation S-K Item 402. In your response and in
      future filings, please also clarify the reasons for differences in the
      relative size of the grants among the officers.</FONT></P></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top align=left width="1%"></TD>
    <TD vAlign=top align=left width="1%">&nbsp;</TD>
    <TD vAlign=top align=left width="1%">&nbsp; </TD>
    <TD vAlign=top align=left width="96%"><FONT face=serif size=2></FONT></TD></TR>
  <TR vAlign=bottom>
    <TD vAlign=top align=left width="1%"></TD>
    <TD vAlign=top align=left width="1%"></TD>
    <TD vAlign=top align=left width="1%">&nbsp; </TD>
    <TD vAlign=top align=left width="96%">
      <P align=justify><FONT face=serif size=2>Please understand that discussion
      of the various items of corporate and individual performance that were
      considered by you must be accompanied by a complete qualitative and
      quantitative discussion of how you determined to award each specific form
      and level of compensation. You should provide complete discussions of
      specific factors considered by the Committee in ultimately approving this
      and other forms of compensation, including the reasons why the Committee
      believed that the amounts paid to each named executive officer are
      appropriate in light of the various items it considered in making specific
      compensation decisions.<FONT face=serif></FONT></FONT></P></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>May 18, 2009<BR>Page 6 of 12 </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=top noWrap width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>Please note that the value of stock option
      awards in fiscal 2008 represent between 7% and 17% of total compensation
      for our named executives, significantly less than the percent of total
      compensation represented by base salary or cash incentive compensation.
      See the Summary Compensation Table on page 11. As disclosed on pages 9 and
      10, the committee did not apply a rigid formula in allocating equity
      incentive compensation to our executives as a group or to any particular
      executive. Instead, the committee exercised its judgment and discretion
      and considered qualitatively a number of factors as outlined on page 10.
      There were no quantitative calculations or measurements performed on the
      qualitative factors. The primary reason for the differences in the
      relative size of the grants among the officers is the role and
      responsibility of the executive and his contribution to the overall
      success of the company. As described in response to question number 4, we
      are staffed very leanly at the executive officer level and, as such, our
      executive officers often have roles that expand well beyond the duties
      commonly associated with their titles. In future filings we will clarify
      the reasons for differences in the relative size of the grants among the
      officers and provide more insight in the determination of the size of
      equity grants to our executive officers. </FONT></P></TD></TR></TABLE>
<P align=justify><U><FONT face=serif size=2>Item 13. Certain Relationships and
Related Transactions</FONT></U></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=top noWrap width="1%"><FONT size=2>7.</FONT></TD>
    <TD vAlign=top noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>Please provide the disclosure required by
      Regulation S-K Item 404(b). </FONT></P></TD></TR>
  <TR>
    <TD noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT face=serif size=2>During the Fiscal 2008 year, we
      had no transactions that were required to be reported pursuant to
      Regulation S-K Item 404(a). Regulation S-K Item 404(b) asks for
      information concerning the review of any transactions required to be
      reported pursuant to Regulation S-K 404(a). Thus, we believe nothing is
      required in response to S-K Item 404(b) for Fiscal 2008. Nonetheless, to
      ensure compliance with your request number 7, below is our policy with
      respect to related party transactions. </FONT></P></TD></TR>
  <TR>
    <TD noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">
      <P align=justify><B><FONT face=serif size=2>Policy Regarding Related
      Person Transactions</FONT></B><FONT face=serif size=2> </FONT></P></TD></TR>
  <TR>
    <TD noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">
      <P align=justify><FONT face=serif size=2>The policy of the Board is for
      it, or one of its committees, to review each related person transaction
      (as defined below) and determine whether it will approve or ratify that
      transaction. Any Board member who has any interest (actual or perceived)
      will not be involved in the consideration. </FONT></P></TD></TR>
  <TR>
    <TD noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">
      <P align=justify><FONT face=serif size=2>For purposes of the policy, a
      &#147;related person transaction&#148; is any transaction, arrangement or
      relationship in which we are a participant, the related person (defined
      below) had, has or will have a direct or indirect material interest and
      the aggregate amount involved is expected to exceed $120,000 in any
      calendar year. &#147;Related person&#148; includes (a) any person who is or was (at
      any time during the last fiscal year) an officer, director or nominee for
      election as a director; (b) any person or group who is a beneficial owner
      of more than 5% of our voting securities; (c) any immediate family member
      of a person described in provisions (a) or (b) of this sentence; or (d)
      any entity in which any of the foregoing persons is employed, is a partner
      or has a greater than 5% beneficial ownership
  interest.</FONT></P></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>May 18, 2009<BR>Page 7 of 12 </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top noWrap width="1%">&nbsp;</TD>
    <TD vAlign=top noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>In determining whether a related person
      transaction will be approved or ratified, the Board, or committee, will
      consider a multitude of factors including (a) the extent of the related
      person&#146;s interest in the transaction; (b) the availability of other
      sources of comparable products or services; (c) whether the terms are
      competitive with terms generally available in similar transactions with
      persons that are not related persons; (d) the benefit to us; and (e) the
      aggregate value of the transaction. </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp; </TD></TR>
  <TR>
    <TD vAlign=top width="100%" colSpan=4>
      <P align=justify><U><FONT face=serif size=2>Compliance with Section 16(a)
      of the Securities Exchange Act of 1934, page 20</FONT></U><FONT face=serif size=2> </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"><FONT size=2>8.</FONT></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>We note your disclosure in the second
      paragraph under this heading. It appears that you have not disclosed the
      number of late reports or the number of transactions that were not
      reported on a timely basis by Messrs. Austin Marxe and David Greenhouse.
      Please tell us, and in future filings include, the number of late reports,
      the number of transactions that were not reported on a timely basis, and
      any known failure to file a required form for all Section 16 reporting
      persons. See Regulations S-K Item 405(a)(2).</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">
      <P align=justify><FONT face=serif size=2>One of the sentences of our
      disclosure was inadvertently cut off. Our report should have read as
      follows: </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT face=serif size=2>Based solely on our review of
      such forms received by us during the fiscal year ended September 30, 2008,
      or written representations from certain reporting persons, we believe that
      between October 1, 2006 and September 30, 2008, all Section 16(a) filing
      requirements applicable to its officers, directors and 10% shareholders
      were complied with, except that: (i) Messrs. Austin Marxe and David
      Greenhouse appear to have failed to timely file with respect to three (3)
      transactions; (ii) Mr. Michael Garnreiter failed to timely file with
      respect to one (1) transaction; (iii) Mr. Alfred Giese failed to timely
      file with respect to one (1) transaction; (iv) Mr. Brian L. Hoekstra
      failed to timely file with respect to one (1) transaction; and (v) Mr.
      Robert F. King failed to timely file with respect to two (2)
      transactions.</FONT></P></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>May 18, 2009<BR>Page 8 of 12 </FONT></P>
<P align=justify><U><FONT face=serif size=2>Financial Statements</FONT></U><FONT face=serif size=2> </FONT></P>
<P align=justify><U><FONT face=serif size=2>Note 13. Acquisitions, page
63</FONT></U><FONT face=serif size=2> </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="1%"><FONT size=2>9.</FONT></TD>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>We refer to the disclosure in Note 13 on
      page 63 that &#147;the valuation of acquired assets was determined with the
      assistance of an independent third-party consultant." Please tell us the
      nature and extent of your reliance on the third party for the asset
      valuations. </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT face=serif size=2>The independent third-party
      consultant assisted management in determining the fair value of certain of
      the intangible assets acquired in the purchase of R2D and in the
      allocation of the purchase price of that acquisition. The </FONT><FONT face=serif size=2>Company&#146;s management acknowledges its responsibility for
      the preparation of purchase price allocations and fair value associated
      with intangible assets associated with business combinations and asset
      acquisitions. </FONT></P></TD></TR></TABLE>
<P align=justify><U><FONT face=serif size=2>Note 10. Business Segments
Disclosure, page 57</FONT></U><FONT face=serif size=2> </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="1%"><FONT size=2>10.</FONT></TD>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT face=serif size=2>Please tell us how you concluded
      that the solar and semiconductor equipment products meet the requirements
      of SFAS 131 to be reported as one segment. In addition, tell us your
      consideration of providing the product line disclosures outlined in
      paragraph 37 of SFAS 131. </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT face=serif size=2>Pursuant to paragraph 10 of SFAS
      131, an operating segment is a component of an enterprise&#133;&#133;for which
      discrete financial information is available&#133;and whose operating results
      are regularly reviewed by the enterprise's chief operating decision
      maker&#133;. Except for revenue, discrete financial information is not
      available for our solar or semiconductor equipment products. The only
      discrete financial information that is separately accumulated and
      summarized for both solar and semiconductor is revenue. For that reason
      and a variety of other factors, including the following, we have concluded
      that solar and semiconductor equipment meets the requirements of SFAS 131
      to be reported as one segment:</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <UL style="FONT-SIZE: 10pt; MARGIN-LEFT: 13pt; TEXT-ALIGN: justify">
        <LI><FONT face=serif size=2>Our subsidiaries, Tempress, located in the
        Netherlands, and R2D, located in France, produce and sell both solar
        equipment products and semiconductor equipment products. Neither
        Tempress nor R2D prepare discrete financial information for solar
        equipment products or semiconductor products, other than revenue, which
        is reviewed by the Company&#146;s chief operating decision maker and certain
        limited product cost information that is not summarized nor reviewed by
        that person.</FONT></LI></UL></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>May 18, 2009<BR>Page 9 of 12 </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <UL style="FONT-SIZE: 10pt; MARGIN-LEFT: 13pt; TEXT-ALIGN: justify">
        <LI><FONT face=serif size=2>The Company&#146;s solar equipment products and
        semiconductor equipment products are manufactured, sold and serviced by
        the same personnel; are comprised of many of the same components; and
        are based upon the same technologies.<BR>&nbsp;</FONT>
        <LI style="MARGIN-BOTTOM: -15pt"><FONT face=serif size=2>The only
        significant distinction between these products is that they are sold
        into different markets, solar cell fabricators and semiconductor
        fabricators. As stated above, the only discrete financial information
        that is available for those markets is revenue.</FONT></LI></UL></TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top align=left width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=top noWrap width="1%">&nbsp;</TD>
    <TD vAlign=top noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>Paragraph 37 of SFAS 131 states that an
      enterprise shall report the revenues from external customers for each
      product and service or each group of similar products and services unless
      it is impracticable to do so. The Company has two groups of similar
      products and services: (1) solar and semiconductor equipment; and (2)
      polishing supplies, which are also the Company&#146;s two segments. Revenue for
      those groups of products are disclosed in Note 10, Business Segment
      Information on page 57 of the Company&#146;s annual report on Form 10-K. As
      stated above, the only significant distinction between the Company&#146;s solar
      and semiconductor products is the markets they serve. In recent years,
      sales into the solar market have increased. Therefore, on page 3 in Part I
      of the Company&#146;s annual report on Form 10-K, we disclose solar revenue of
      $50.1 million or approximately 62% of total revenue. However, as stated,
      the solar revenue is that derived from a specific market, not from
      different products. Therefore, we believe that we have properly identified
      and disclosed the revenues of the Company&#146;s similar groups of products.
      </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="100%" colSpan=4><U><FONT size=2>Exhibits 31.1 and
      31.2</FONT></U></TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="99%" colSpan=3>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"><FONT size=2>11.</FONT></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>We note that you omitted a portion of the
      introductory language in paragraph 4 of Item 601(b)(31)(i) of Regulation
      S-K, which refers to internal control over financial reporting. We also
      note that the certification in Exhibit 31.2 includes two paragraphs 4(c).
      Finally, we note that the word &#147;condition&#148; was omitted from paragraph 3 of
      Exhibit 31.1 and was change to &#147;position&#148; in paragraph 3 of Exhibit 31.2.
      Please file an amendment to the Form 10-K to include corrected
      certifications. You may file abbreviated amendments to these documents
      that include a cover page, explanatory note, signature page and paragraphs
      1, 2, 4 and 5 of the certification. </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top noWrap width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top noWrap width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT face=serif size=2>We will file an abbreviated
      amendment to our Form 10-K for fiscal year 2008, which will include a
      cover page, explanatory note, signature page and corrected certifications,
      as Exhibits 31.1 and 31.2, dated as of the dates of the original filing.
      In Future filings, including any amendments, we will ensure that the
      wording of the certifications submitted as exhibits 31.1 and 31.2 are
      exactly the same as that provided at Item 601(b)(31)(i) of Regulation
      S-K.</FONT></P></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>May 18, 2009<BR>Page 10 of 12 </FONT></P>
<P align=justify><U><FONT face=serif size=2>Form 10-Q for the period ended
December 31, 2008</FONT></U><FONT face=serif size=2> </FONT></P>
<P align=justify><U><FONT face=serif size=2>Exhibits 31.1 and
31.2</FONT></U></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="1%"><FONT size=2>12.</FONT></TD>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>In Future filings, including any amendments,
      please ensure that the wording of the certification is exactly the same as
      that provided at Item 601(b)(31)(i) of Regulation S-K. For example, we
      note that you omitted the parenthetical phrase in paragraph 4(d) and
      changed the word &#147;condition&#148; to &#147;position&#148; in paragraph 3. In future
      filings please revise to ensure that the certifications are consistent
      with the required wording. </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>In future filings, including any amendments,
      we will ensure that the wording of the certifications submitted as
      exhibits 31.1 and 31.2 are exactly the same as that provided at Item
      601(b)(31)(i) of Regulation S-K.<B><FONT face=serif>
    </FONT></B></FONT></P></TD></TR></TABLE>
<P align=justify><U><FONT face=serif size=2>Form 8-K/A dated November 2,
2007</FONT></U></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="1%"><FONT size=2>13.</FONT></TD>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>We note the reference in second paragraph of
      the audit report on page 1 that the audit was conducted in accordance with
      international auditing standards. <FONT face=serif size=2>Please have your
      auditors revise their reports to indicate that the audit was conducted in
      accordance with generally accepted audited standards as required by
      Article 2 of Regulation S-X. </FONT></FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT face=serif size=2>We have been in contact with the
      independent public accountants that audited the financial statements
      included in the Form 8-K/A dated November 2, 2007. We have requested them
      to revise their report to indicate the audit was conducted in accordance
      with generally accepted auditing standards as required by Article 2 of
      Regulation S-X. Once we have received their revised report, we will file
      an abbreviated amendment to our Form 8-K/A, which will include a cover
      page, explanatory note, signature page and the audited financial
      statements as Exhibit 99.3, which will include the revised report of the
      independent public accountants. </FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"><FONT size=2>14.</FONT></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT face=serif size=2>In the revised audit report,
      please present the city and country where signed as required by Rule 2-02
      of Regulation S-X.</FONT></P></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch
Chief<BR></FONT><FONT face=serif size=2>Division of Corporation
Finance<BR></FONT><FONT face=serif size=2>United States Securities and Exchange
Commission<BR>May 18, 2009<BR>Page 11 of 12 </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top width="1%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>We have also requested the auditor to
      present the city and country where signed as required by Rule 2-02 of
      Regulation S-X when submitting the revised report requested pursuant to
      question 13, above. As stated in response to question 13, once we have
      received their revised report, we will file an abbreviated amendment to
      our Form 8-K/A.</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"><FONT size=2>15.</FONT></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>We note that the form 8-K/A dated November
      2, 2007 includes only audited financial statements of R2D. We also note
      that references in footnote (2) on pages 3 and 4 of Exhibit 99.4 to the
      financial statements of R2D as of June 30, 2007 &#147;included elsewhere in
      this Form 8-K/A.&#148; Please tell us where you have included the interim
      financial statements as of June 30, 2007 required by Item 3-05 of
      Regulation S-X in your 8-K/A filing.</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"><STRONG><FONT size=2>R:</FONT></STRONG></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top align=left width="97%">
      <P align=justify><FONT size=2>The form 8-K/A dated November 2, 2007
      includes audited financial statements of R2D, incorporated by reference to
      Exhibit 99.3 and pro forma financial information incorporated by reference
      to Exhibit 99.4. The interim financial statements as of June 30, 2007
      required by Item 3-05 of Regulation S-X are included on pages 3 and 4 of
      Exhibit 99.4 to our 8-K/A filing, in the column labeled R2D Ingenierie
      SAS. Footnote (2) on pages 3 and 4 of Exhibit 99.4 incorrectly refers to
      both the historical financial statements of R2D Ingenierie SAS as of June
      30, 2007 and the audited financial statements of R2D included elsewhere in
      this Form 8-K/A. Footnote (2) on page 3 should have read, &#147;Represents the
      historical balance sheet of R2D Ingenierie SAS as of June 30, 2007.&#148;
      Footnote (2) on page 4 should have read, <FONT face=serif>&#147;Represents the
      unaudited historical statement of operations of R2D Ingenierie SAS for the
      nine months ended June 30, 2007.&#148;</FONT></FONT></P></TD></TR></TABLE>
<P align=justify><FONT face=serif size=2>The Company acknowledges that it is
responsible for the adequacy of the disclosure in the filings, that staff
comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filings; and the
Company may not assert staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States. </FONT></P>
<P align=justify><FONT face=serif size=2>We trust that the foregoing is
responsive to your comments. If you have any questions or comments, please
contact the undersigned. </FONT></P>
<HR align=center width="100%" noShade SIZE=2>
<PAGE>
<P align=justify><FONT face=serif size=2>Brian Cascio, Branch Chief<BR>Division
of Corporation Finance<BR></FONT><FONT face=serif size=2>United States
Securities and Exchange Commission<BR>May 18, 2009<BR>Page 12 of 12 </FONT></P>
<P align=justify><FONT face=serif size=2>Best regards,<BR>Amtech Systems, Inc.
<BR><BR>/s/ Robert T. Hass<BR>Robert T. Hass, CPA<BR>Chief Accounting Officer
</FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR>
    <TD vAlign=top width="1%"><FONT face=serif size=2>CC:</FONT> </TD>
    <TD vAlign=top noWrap width="1%">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD vAlign=top width="97%">
      <P align=justify><FONT face=serif size=2>Michael Garnreiter, Chairman of
      the Audit Committee of the Board of Directors</FONT> </P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">
      <P align=justify><FONT face=serif size=2>Robert F. King, Chairman of the
      Compensation and Stock Option Committee of the<FONT size=3>
      </FONT></FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">
      <P align=justify>&nbsp;&nbsp;&nbsp;&nbsp; <FONT face=serif size=2>Board of
      Directors</FONT></P></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">
      <P align=justify><FONT face=serif size=2>Christopher Johnson, Squire,
      Sanders &amp; Dempsey L.L.P.</FONT> </P></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
