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<SEC-DOCUMENT>0001206774-10-001811.txt : 20100806
<SEC-HEADER>0001206774-10-001811.hdr.sgml : 20100806
<ACCEPTANCE-DATETIME>20100806154243
ACCESSION NUMBER:		0001206774-10-001811
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20100806
DATE AS OF CHANGE:		20100806
EFFECTIVENESS DATE:		20100806

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-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-168606
		FILM NUMBER:		10998306

	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-8
<SEQUENCE>1
<FILENAME>amtechsys_s8.htm
<DESCRIPTION>INITIAL REGISTRATION STATEMENT FOR SECURITIES TO BE OFFERED TO EMPLOYEES
<TEXT>
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    <title>amtechsys_s8.htm</title>
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<body bgcolor="#ffffff"><br>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">As filed with the Securities and Exchange
Commission on August 6, 2010 </font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="right"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Registration No.
333-______</font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">SECURITIES AND EXCHANGE
COMMISSION</font></font><br><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Washington, D.C. 20549 </font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">FORM S-8 </font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">REGISTRATION
STATEMENT<br>UNDER<br></font></font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">THE SECURITIES ACT OF 1933 </font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">AMTECH SYSTEMS, INC.<br></font></font><font size="2" style="FONT-FAMILY: serif">(Exact Name of Registrant as Specified in Its
Charter) </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center">
      <div align="center">
        <table border="0" cellpadding="0" cellspacing="0" width="75%" style="FONT-SIZE: 10pt; LINE-HEIGHT: 13pt; BORDER-COLLAPSE: collapse; ">
<tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Arizona</font></font> </td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">&#160;</td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">86-0411215</font></font></td>
            </tr><tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">(State or Other Jurisdiction
of</font></td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">(I.R.S. Employer</font></td>
            </tr><tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">Incorporation or Organization)</font></td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">Identification Number)</font> </td>
            </tr><tr>
              <td nowrap width="10%">
              </td>
              <td nowrap width="80%">&#160;</td>
              <td nowrap width="10%">
              </td>
            </tr><tr>
              <td colspan="3" nowrap width="100%">
                <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">131 South Clark Drive<br>Tempe, Arizona
      85281</font></font><br><font size="2" style="FONT-FAMILY: serif">(Address of
      Principal Executive Offices, Including Zip Code)</font></div>
                <div><font size="2">&#160;</font></div>
                <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">2007 Employee Stock Incentive
      Plan</font></font><br><font size="2" style="FONT-FAMILY: serif">(Full Title
      of the Plan)</font></div>
              </td>
            </tr><tr>
              <td nowrap width="10%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">&#160;</td>
              <td nowrap width="10%" style="TEXT-ALIGN: center">
              </td>
            </tr><tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Bradley C. Anderson</font></font></td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">&#160;</td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Copy to:</font></font></td>
            </tr><tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Chief Financial Officer</font></font></td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Christopher D. Johnson,
      Esq.</font></font></td>
            </tr><tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Amtech Systems, Inc.</font></font></td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Scott I. Gruber,
Esq.</font></font></td>
            </tr><tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">131 South Clark Drive</font></font></td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Squire, Sanders &amp; Dempsey
      L.L.P.</font></font></td>
            </tr><tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Tempe, Arizona 85281</font></font></td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">1 E. Washington Street, Suite
      2700</font></font></td>
            </tr><tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">(480) 967-5146</font></font></td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Phoenix, Arizona
  85004</font></font></td>
            </tr><tr valign="bottom">
              <td nowrap width="10%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="80%" style="TEXT-ALIGN: center">
              </td>
              <td nowrap width="10%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">(602)
  528-4000</font></font></td>
            </tr></table>
      </div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%" style="">
<tr>
            <td width="50%" style="TEXT-ALIGN: center">
              <div style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">(Name, Address and Telephone Number, including Area Code,<br>of
      Agent For Service)</font></div>
            </td>
            <td width="50%">
            </td>
          </tr></table>
    </div><br>
    <div align="justify"><font size="2" style="FONT-FAMILY: serif">Indicate by check
mark whether the registrant is a large accelerated filer, an accelerated filer,
a non-accelerated filer, or a smaller reporting company. See the definitions of
"large accelerated filer," "accelerated filer" and "smaller reporting company"
in Rule 12b-2 of the Exchange Act. </font></div>
    <div><font size="2">&#160;</font></div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%" style="FONT-SIZE: 10pt; LINE-HEIGHT: 13pt; BORDER-COLLAPSE: collapse; ">
<tr valign="bottom">
            <td align="left" nowrap width="15%"><font size="2" style="FONT-FAMILY: serif">Large Accelerated Filer <font style="FONT-FAMILY: wingdings">o</font></font></td>
            <td align="left" nowrap width="1%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
            <td align="left" nowrap width="15%"><font size="2" style="FONT-FAMILY: serif">Accelerated Filer <font style="FONT-FAMILY: wingdings">o</font></font></td>
            <td align="left" nowrap width="1%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
            <td nowrap width="52%" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">Non-accelerated Filer <font style="FONT-FAMILY: wingdings">o</font></font></td>
            <td align="right" nowrap width="1%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
            <td align="right" nowrap width="15%"><font size="2" style="FONT-FAMILY: serif">Smaller Reporting Company <font style="FONT-FAMILY: wingdings">&#254;</font></font></td>
          </tr><tr>
            <td align="left" nowrap width="15%">
            </td>
            <td align="left" nowrap width="1%">
            </td>
            <td align="left" nowrap width="15%">
            </td>
            <td colspan="3" nowrap width="54%" style="TEXT-ALIGN: center">(Do not check
      if a smaller reporting company)</td>
            <td align="right" nowrap width="15%">
            </td>
          </tr></table>
    </div><br>
    <hr align="center" noshade size="2" width="100%">
    <div id="PN" style="PAGE-BREAK-BEFORE: always">
    </div><br>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">CALCULATION OF REGISTRATION
FEE</font></font></div>
    <div><font size="2">&#160;</font></div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%" style="PADDING-RIGHT: 4pt; PADDING-LEFT: 4pt; FONT-SIZE: 10pt; LINE-HEIGHT: 13pt; BORDER-COLLAPSE: collapse; ">
<tr valign="bottom">
            <td nowrap valign="bottom" width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Title of securities to<br>be
      registered</font></font></td>
            <td nowrap valign="bottom" width="21%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Amount to be<br>registered
      (1)(2)</font></font></td>
            <td nowrap valign="bottom" width="22%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Proposed maximum<br>offering
      price per<br>share (3)</font></td>
            <td nowrap valign="bottom" width="24%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold">Proposed maximum<br>aggregate
      offering<br>price (3)</font></td>
            <td nowrap valign="bottom" width="14%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Amount of<br>registration
      fee</font></font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Common Stock, par<br>value $.01 per share</font></td>
            <td nowrap valign="middle" width="21%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">900,000 shares</font></td>
            <td nowrap valign="middle" width="22%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">$10.105</font></td>
            <td nowrap valign="middle" width="24%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">$9,094,500</font></td>
            <td nowrap valign="middle" width="14%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">$648.44</font></td>
          </tr></table>
    </div>____________________<br>&#160;<br>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" style="FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; ">
<tr>
            <td nowrap valign="top"><font size="2" style="FONT-FAMILY: serif">(1)</font></td>
            <td nowrap valign="top">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
            <td align="left" width="100%">
              <div align="justify"><font size="2" style="FONT-FAMILY: serif">Pursuant to
      Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities
      Act&#8221;), this registration statement also covers an indeterminate number of
      additional shares of common stock of the registrant that become issuable
      as a result of any stock split, stock dividend, recapitalization or other
      similar transaction that results in an increase in the number of
      outstanding shares of common stock of the registrant. This registration
      statement shall cover such additional shares. In addition, pursuant to
      Rule 416(c) under the Securities Act, this registration statement also
      covers an indeterminate amount of interests to be offered or sold pursuant
      to registrant&#8217;s 2007 Employee Stock Incentive Plan, as amended (the
      &#8220;Plan&#8221;).</font></div>
            </td>
          </tr><tr>
            <td nowrap valign="top">(2)</td>
            <td nowrap valign="top">
            </td>
            <td align="left" width="100%">
              <div align="justify"><font size="2" style="FONT-FAMILY: serif">Pursuant to
      General Instruction E to Form S-8, a filing fee is only being paid with
      respect to the registration of additional securities for the Plan. This
      registration statement on Form S-8 relates to 900,000 additional shares of
      common stock, par value $.01, of the registrant, issuable pursuant to the
      Plan. A registration statement on Form S-8 covering 500,000 shares (before
      stock splits and stock dividends) was previously filed with respect to the
      Plan (registration no. 333-145454 filed August 15,
  2007).</font></div>
            </td>
          </tr><tr>
            <td nowrap valign="top">(3)</td>
            <td nowrap valign="top">
            </td>
            <td align="left" width="100%">
              <div align="justify"><font size="2" style="FONT-FAMILY: serif">Estimated
      pursuant to Rule 457(h) under the Securities Act solely for the purpose of
      calculating the registration fee. The proposed maximum offering price is
      based upon the average of the high and low prices of the common stock as
      reported on the NASDAQ Global Select Market on August 3,
    2010.</font></div>
            </td>
          </tr></table>
    </div>&#160;<br>
    <hr align="center" noshade size="2" width="100%">
    <div id="PN" style="PAGE-BREAK-BEFORE: always">
    </div><br>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">EXPLANATORY NOTE</font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">INCORPORATION BY REFERENCE: Pursuant to
General Instruction E to Form S-8, the contents of registration statement no.
333-145454 is incorporated herein by this reference. </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">REGISTRATION OF ADDITIONAL SHARES: This
registration statement on Form S-8 is filed by the registrant to register
900,000 additional shares of common stock, par value $.01 per share, of the
registrant, which may be issued pursuant to an amendment to the Plan authorized
by the shareholders of the registrant on March 11, 2010.</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">PART II<br></font></font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Item 3. Incorporation of Documents by
Reference.</font></font><font size="2" style="FONT-FAMILY: serif"> </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">In this registration statement, the terms
&#8220;we,&#8221; &#8220;our,&#8221; &#8220;us,&#8221; &#8220;Amtech,&#8221; the &#8220;registrant&#8221; and the &#8220;Corporation&#8221; refer to
Amtech System, Inc. The SEC allows us to incorporate by reference the
information we file with the SEC, which means that we can disclose important
information to you by referring you to those documents. The information that we
incorporate by reference is considered to be part of this registration
statement. Information that we file with the SEC in the future and incorporate
by reference in this registration statement automatically updates and supersedes
previously filed information as applicable. </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">We incorporate by reference into this
registration statement the following documents filed by us with the SEC, other
than any portion of any such documents that are not deemed &#8220;filed&#8221; under the
Securities Exchange Act of 1934 (the &#8220;Exchange Act&#8221;) in accordance with the
Exchange Act and applicable SEC rules: </font></div>
    <ul style="FONT-SIZE: 10pt; TEXT-ALIGN: justify">
      <li><font size="2" style="FONT-FAMILY: serif">Annual Report on Form 10-K for the
  fiscal year ended September 30, 2009.</font>
        </li>
      <li><font size="2" style="FONT-FAMILY: serif">Quarterly Report on Form 10-Q for
  the fiscal quarter ended December 31, 2009.</font>
        </li>
      <li><font size="2" style="FONT-FAMILY: serif">Quarterly Report on Form 10-Q for
  the fiscal quarter ended March 31, 2010.</font>
        </li>
      <li><font size="2" style="FONT-FAMILY: serif">Quarterly Report on Form 10-Q for
  the fiscal quarter ended June 30, 2010. </font>
        </li>
      <li><font size="2" style="FONT-FAMILY: serif">The information specifically
  incorporated by reference into our Annual Report on Form 10-K for the fiscal
  year ended September 30, 2009 from our definitive proxy statement on Schedule
  14A filed with the SEC on January 28, 2010. </font>
        </li>
      <li><font size="2" style="FONT-FAMILY: serif">The description of our common
  stock contained in our registration statement filed pursuant to Section 12 of
  the Exchange Act; and</font>
        </li>
      <li><font size="2" style="FONT-FAMILY: serif">All other reports filed that we
  have filed with the SEC pursuant to Section 13(a) or 15(d) of the Exchange Act
  subsequent to September 30, 2009.</font> </li>
    </ul>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">We also incorporate by reference into this
registration statement all documents (other than any portions of any such
documents that are not deemed &#8220;filed&#8221; under the Exchange Act in accordance with
the Exchange Act and applicable SEC rules) filed by us under Sections 13(a),
13(c), 14 or 15(d) of the Exchange Act after the date of the initial filing of
this registration statement and before the filing of a post-effective amendment
to this registration statement which indicates all securities offered hereunder
have been sold or that deregisters all securities then remaining unsold.
</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">You may request a copy of these filings, which
we shall deliver to you, together with all exhibits thereto, at no cost, by
writing or telephoning us as follows: </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font size="2" style="FONT-FAMILY: serif">Amtech Systems,
Inc.<br>Attention: Robert T. Hass<br>131 South Clark Drive<br>Tempe, Arizona
85281<br>(480) 967-5146</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font size="2" style="FONT-FAMILY: serif">3</font></div>
    <hr align="center" noshade size="2" width="100%">
    <div id="PN" style="PAGE-BREAK-BEFORE: always">
    </div><br>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">Any statement contained in a document that is
incorporated by reference will be modified or superseded for all purposes to the
extent that a statement contained in this registration statement, or in any
other document that is subsequently filed with the SEC and incorporated by
reference, modifies or is contrary to that previous statement. Any statement so
modified or superseded will not be deemed a part of this registration statement,
except as so modified or superseded. Since information that we later file with
the SEC will update and supersede previously incorporated information, you
should look at all of the SEC filings that we incorporate by reference to
determine if any of the statements in this registration statement or in any
documents previously incorporated by reference have been modified or superseded.
</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Item 4. Description of Securities.
</font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">Not applicable.</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Item 5. Interests of Named Experts and
Counsel. </font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">Not applicable. </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Item 6. Indemnification of Directors and
Officers. </font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">Section 10-851 of Arizona&#8217;s Revised Statutes
enables a corporation to eliminate or limit</font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif"> </font></font><font size="2" style="FONT-FAMILY: serif">personal liability
of members of its board of directors for violations of their</font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif"> </font></font><font size="2" style="FONT-FAMILY: serif">fiduciary duty of
care. However, Arizona law does not permit the elimination of</font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif"> </font></font><font size="2" style="FONT-FAMILY: serif">a director's or
officer's liability: (i) in connection with a proceeding by or in the right of
the corporation in which the director was adjudged liable to the corporation;
and (ii) in connection with any other proceeding charging improper financial
benefit to the director, whether or not involving action in the director's
official capacity, in which the director was adjudged liable on the basis that
financial benefit was improperly received by the director. Insofar as
indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers or persons controlling Amtech pursuant to the
foregoing provision, Amtech has been informed that in the opinion of the SEC
such indemnification is against public policy as expressed in such Act and is
therefore unenforceable.</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">Pursuant to Amtech&#8217;s Articles of
Incorporation, it shall indemnify any and all of its existing and former
directors, officers, employees, and agents against all expenses incurred by them
and each of them, including, but not limited to legal fees, judgments,
penalties, and amounts paid in settlement or compromise, which may arise or be
incurred, rendered, or levied in any legal action brought or threatened against
any of them for or on account of any action or omission alleged to have been
committed while acting within the scope of employment as director, officer,
employee or agent of the corporation, whether or not any action is or has been
filed against them and whether or not any settlement or compromise is approved
by a court, indemnification shall be made by the corporation whether the legal
action brought or threatened is by or in the right of the corporation or by any
other person.</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">Whenever any existing or former director,
officer, employee, or agent shall report to the President of the corporation or
the chairman of the Board of Directors that he or she has incurred or may incur
expenses, including, but not limited to, legal fees, judgments, penalties, and
amounts paid in settlement or compromise in a legal action brought or threatened
against him or her for or on account of any action or omission alleged to have
been committed by him or her while acting within the scope of his or her
employment as a director, officer, employee or agent of the corporation, the
Board of Directors shall, at its next regular or at a special meeting held
within a reasonable time thereafter, determine in good faith, whether in regard
to the matter involved in the action or contemplated action, such person acted,
failed to act, or refused to act willfully or with gross negligence or with
fraudulent or criminal intent. If the Board of Directors determines, in good
faith, that such person did not act, fail to act, or refuse to act willfully or
with gross negligence or with fraudulent or criminal intent, in regard to the
matter involved in the action or contemplated action, such person acted, failed
to act, or refused to act willfully or with gross negligence or with fraudulent
criminal intent, indemnification shall be mandatory and shall be automatically
extended as specified herein; provided, that the corporation shall have the
right to refuse indemnification in any instance in which the person to whom
indemnification would otherwise have been applicable shall have unreasonably
refused to permit the corporation, at its own expense and through counsel of its
own choosing, to defend him or her in the action.</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font size="2" style="FONT-FAMILY: serif">4</font></div>
    <div><font size="2">&#160;</font></div>
    <hr align="center" noshade size="2" width="100%">
    <div id="PN" style="PAGE-BREAK-BEFORE: always">
    </div><br>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">Amtech has purchased insurance on behalf of
its directors and officers against certain liabilities that may be asserted
against, or incurred by, such persons in their capacities as directors or
officers of Amtech, or that may arise out of their status as directors or
officers of the registrants, including liabilities under the federal and state
securities laws. </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Item 7. Exemption from Registration Claimed.
</font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">Not applicable.</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Item 8. Exhibits. </font></font></div>
    <div><font size="2">&#160;</font></div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%" style="FONT-SIZE: 10pt; LINE-HEIGHT: 13pt; BORDER-COLLAPSE: collapse; ">
<tr valign="bottom">
            <td nowrap width="2%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Exhibit</font></font> </td>
            <td nowrap width="1%" style="TEXT-ALIGN: center">
            </td>
            <td nowrap width="96%" style="TEXT-ALIGN: center">
            </td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" style="BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">No.</font></font></td>
            <td nowrap width="1%" style="TEXT-ALIGN: center">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
            <td nowrap width="96%" style="BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Description</font></font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" bgcolor="#cceeff" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">4.3</font></td>
            <td nowrap width="1%" bgcolor="#cceeff">&#160;</td>
            <td align="left" nowrap width="96%" bgcolor="#cceeff"><font size="2" style="FONT-FAMILY: serif">2007 Employee Stock Incentive Plan, as
      amended*</font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">5.1</font></td>
            <td nowrap width="1%">
            </td>
            <td align="left" nowrap width="96%"><font size="2" style="FONT-FAMILY: serif">Opinion of Squire, Sanders &amp; Dempsey L.L.P. regarding legality
      of shares**</font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" bgcolor="#cceeff" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">23.1</font></td>
            <td nowrap width="1%" bgcolor="#cceeff">&#160;</td>
            <td align="left" nowrap width="96%" bgcolor="#cceeff"><font size="2" style="FONT-FAMILY: serif">Consent of Squire, Sanders &amp; Dempsey
      L.L.P. (included in Exhibit 5.1 hereto)</font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">23.2</font></td>
            <td nowrap width="1%">
            </td>
            <td align="left" nowrap width="96%"><font size="2" style="FONT-FAMILY: serif">Consent of Mayer Hoffman McCann, P.C. **</font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" bgcolor="#cceeff" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">24</font></td>
            <td nowrap width="1%" bgcolor="#cceeff">&#160;</td>
            <td align="left" nowrap width="96%" bgcolor="#cceeff"><font size="2" style="FONT-FAMILY: serif">Powers of attorney
  **</font></td>
          </tr></table>
    </div>____________________<br>&#160;<br>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" style="">
<tr>
            <td nowrap valign="top"><font size="2" style="FONT-FAMILY: serif">*</font></td>
            <td nowrap valign="top">
            </td>
            <td align="left" width="100%">
              <div align="justify"><font size="2" style="FONT-FAMILY: serif">Incorporated
      herein by reference to Amtech&#8217;s current report on Form 8-K, filed with the
      SEC on March 17, 2010</font></div>
            </td>
          </tr><tr>
            <td nowrap valign="top"><font size="2" style="FONT-FAMILY: serif">**</font></td>
            <td nowrap valign="top">&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;&#160;&#160;&#160;&#160;</font></td>
            <td align="left" width="100%"><font size="2" style="FONT-FAMILY: serif">Filed
      herewith</font></td>
          </tr></table>
    </div>
    <div><font size="2">&#160;</font></div>
    <div align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Item 9. Undertakings. </font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">(a) The undersigned registrant hereby
undertakes: </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">(1) To file, during any period in which offers
or sales are being made, a post-effective amendment to this registration
statement: </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify"><font size="2" style="FONT-FAMILY: serif"><font size="3">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">(ii) To reflect in the prospectus any facts or
events arising after the effective date of the registration statement (or the
most recent post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth in the
registration statement. Notwithstanding the foregoing, any increase or decrease
in the volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the
low or high end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the
aggregate, the changes in volume and price represent no more than 20% change in
the maximum aggregate offering price set forth in the "Calculation of
Registration Fee" table in the effective registration statement; </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">(iii) To include any material information with
respect to the plan of distribution not previously disclosed in the registration
statement or any material change to such information in the registration
statement; </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify"><font style="DISPLAY: inline; FONT-STYLE: italic"><font size="2" style="FONT-FAMILY: serif">provided, however</font></font><font size="2" style="FONT-FAMILY: serif">, that paragraphs (a)(1)(i) and (a)(1)(ii) of
this section do not apply if the information required to be included in a
post-effective amendment by those paragraphs is contained in reports filed with
or furnished to the SEC by the registrant pursuant to Section 13 or Section
15(d) of the Exchange Act that are incorporated by reference in the registration
statement. </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font size="2" style="FONT-FAMILY: serif">5</font></div>
    <div><font size="2">&#160;</font></div>
    <hr align="center" noshade size="2" width="100%">
    <div id="PN" style="PAGE-BREAK-BEFORE: always">
    </div><br>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">(2) That, for the purpose of determining any
liability under the Securities Act, each such post-effective amendment shall be
deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">(3) To remove from registration by means of a
post-effective amendment any of the securities being registered which remain
unsold at the termination of the offering. </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">(b) The undersigned registrant hereby
undertakes that, for purposes of determining any liability under the Securities
Act, each filing of the registrant's annual report pursuant to Section 13(a) or
Section 15(d) of the Exchange Act (and, where applicable, each filing of an
employee benefit plan's annual report pursuant to Section 15(d) of the Exchange
Act) that is incorporated by reference in the registration statement shall be
deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof. </font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">(c) Insofar as indemnification for liabilities
arising under the Securities Act of 1933 may be permitted to directors, officers
and controlling persons of the registrant pursuant to the foregoing provisions,
or otherwise, the registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy
as expressed in the Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by
the registrant of expenses incurred or paid by a director, officer or
controlling person of the registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or controlling person
in connection with the securities being registered, the registrant will, unless
in the opinion of its counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.</font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif"> </font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="center"><font size="2" style="FONT-FAMILY: serif">6</font></div>
    <div><font size="2">&#160;</font></div>
    <hr align="center" noshade size="2" width="100%">
    <div id="PN" style="PAGE-BREAK-BEFORE: always">
    </div><br>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">SIGNATURES</font></font></div>
    <div><font size="2">&#160;</font></div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">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-8 and has duly caused
this registration statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Tempe, State of Arizona, on August 6,
2010.</font></div>
    <div><font size="2">&#160;</font></div>
    <div align="right">
      <table border="0" cellpadding="0" cellspacing="0" width="50%" style="FONT-SIZE: 10pt; LINE-HEIGHT: 13pt; BORDER-COLLAPSE: collapse; ">
<tr valign="bottom">
            <td align="left" colspan="3" nowrap width="1%">
              <div align="justify"><font size="2" style="FONT-FAMILY: serif">Amtech Systems,
      Inc.</font></div>
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%"><font size="2" style="FONT-FAMILY: serif">&#160;</font></td>
            <td align="left" nowrap width="1%">&#160;</td>
            <td align="left" nowrap width="98%"><font size="2" style="FONT-FAMILY: serif">&#160;</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%"><font size="2" style="FONT-FAMILY: serif">By:</font></td>
            <td align="left" nowrap width="1%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
            <td align="left" nowrap width="98%" style="BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Bradley C.
      Anderson</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%">
            </td>
            <td align="left" nowrap width="1%">
            </td>
            <td align="left" nowrap width="98%"><font size="2" style="FONT-FAMILY: serif">Bradley C. Anderson</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%">
            </td>
            <td align="left" nowrap width="1%">
            </td>
            <td align="left" nowrap width="98%"><font size="2" style="FONT-FAMILY: serif">Vice President and Chief Financial
Officer</font></td>
          </tr></table>
    </div><br>
    <div align="justify"><font size="2" style="FONT-FAMILY: serif">Pursuant to the
requirements of the Securities Act of 1933, this registration statement has been
signed by the following persons in the capacities and on the date indicated.
</font></div>
    <div><font size="2">&#160;</font></div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%" style="PADDING-RIGHT: 4pt; PADDING-LEFT: 4pt; FONT-SIZE: 10pt; LINE-HEIGHT: 13pt; BORDER-COLLAPSE: collapse; ">
<tr valign="bottom">
            <td align="left" colspan="3" nowrap width="34%" style="BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Signature</font></font></td>
            <td align="left" nowrap width="47%" style="BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Title</font></font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Date</font></font></td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">&#160;</td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Chief Executive
      Officer and</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">*</font></td>
            <td align="left" nowrap width="10%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director (Principal
      Executive</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 6, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Jong S. Whang</font> </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Officer)</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Vice President --
      Finance, Chief</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Financial Officer,
      Treasurer and</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">*</font></td>
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            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">Secretary (Principal Financial</td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 6, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Bradley C. Anderson</font></td>
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          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">*</font></td>
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            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 6, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Robert T. Hass</font></td>
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          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">*</font></td>
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            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
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          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Michael Garnreiter</font></td>
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            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">*</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 6, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Alfred W. Giese</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">*</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 6, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Egbert Jan Geert Goudena</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">*</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 6, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Jeong Mo Hwang</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">*</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 6, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="BORDER-RIGHT: #000000 1pt solid; PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Robert F. King</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr></table>
    </div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="50%" style="FONT-SIZE: 10pt; LINE-HEIGHT: 13pt; BORDER-COLLAPSE: collapse; ">
<tr valign="bottom">
            <td align="left" nowrap width="1%"><font size="2" style="FONT-FAMILY: serif">&#160;* By:</font></td>
            <td align="left" nowrap width="1%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
            <td align="left" nowrap width="98%" style="BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Bradley C.
      Anderson</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%">
            </td>
            <td align="left" nowrap width="1%">
            </td>
            <td align="left" nowrap width="98%"><font size="2" style="FONT-FAMILY: serif">Bradley C. Anderson, Attorney-In-Fact
**</font></td>
          </tr></table>
    </div>
    <div>____________________</div>
    <div>&#160;</div>
    <div align="justify"><font size="2" style="FONT-FAMILY: serif">**&#160;&#160;&#160;&#160;&#160;&#160;&#160;By authority of the power of
attorney filed as Exhibit 24 hereto.</font></div>
    <div><font size="2">&#160;</font></div>
    <hr align="center" noshade size="2" width="100%">
    <div id="PN" style="PAGE-BREAK-BEFORE: always">
    </div><br>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">EXHIBIT INDEX</font></font></div>
    <div><font size="2">&#160;</font></div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%" style="FONT-SIZE: 10pt; LINE-HEIGHT: 13pt; BORDER-COLLAPSE: collapse; ">
<tr valign="bottom">
            <td nowrap width="2%" style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Exhibit</font></font> </td>
            <td nowrap width="1%" style="TEXT-ALIGN: center">
            </td>
            <td nowrap width="96%" style="TEXT-ALIGN: center">
            </td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" style="BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">No.</font></font></td>
            <td nowrap width="1%" style="TEXT-ALIGN: center">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td>
            <td nowrap width="96%" style="BORDER-BOTTOM: #000000 1pt solid; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Description</font></font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" bgcolor="#cceeff" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">4.3</font></td>
            <td nowrap width="1%" bgcolor="#cceeff">&#160;</td>
            <td align="left" nowrap width="96%" bgcolor="#cceeff"><font size="2" style="FONT-FAMILY: serif">2007 Employee Stock Incentive Plan, as
      amended*</font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">5.1</font></td>
            <td nowrap width="1%">
            </td>
            <td align="left" nowrap width="96%"><font size="2" style="FONT-FAMILY: serif">Opinion of Squire, Sanders &amp; Dempsey L.L.P. regarding legality
      of shares**</font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" bgcolor="#cceeff" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">23.1</font></td>
            <td nowrap width="1%" bgcolor="#cceeff">&#160;</td>
            <td align="left" nowrap width="96%" bgcolor="#cceeff"><font size="2" style="FONT-FAMILY: serif">Consent of Squire, Sanders &amp; Dempsey
      L.L.P. (included in Exhibit 5.1 hereto)</font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">23.2</font></td>
            <td nowrap width="1%">
            </td>
            <td align="left" nowrap width="96%"><font size="2" style="FONT-FAMILY: serif">Consent of Mayer Hoffman McCann, P.C. **</font></td>
          </tr><tr valign="bottom">
            <td nowrap width="2%" bgcolor="#cceeff" style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: serif">24</font></td>
            <td nowrap width="1%" bgcolor="#cceeff">&#160;</td>
            <td align="left" nowrap width="96%" bgcolor="#cceeff"><font size="2" style="FONT-FAMILY: serif">Powers of attorney
  **</font></td>
          </tr></table>
    </div>____________________<br>&#160;<br>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" style="">
<tr>
            <td nowrap valign="top"><font size="2" style="FONT-FAMILY: serif">*</font></td>
            <td nowrap valign="top">&#160;<font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;&#160;&#160;&#160;&#160;</font></td>
            <td align="left" width="100%">
              <div align="justify"><font size="2" style="FONT-FAMILY: serif">Incorporated
      herein by reference to Amtech&#8217;s current report on Form 8-K, filed with the
      SEC on March 17, 2010</font></div>
            </td>
          </tr><tr>
            <td nowrap valign="top"><font size="2" style="FONT-FAMILY: serif">**</font></td>
            <td nowrap valign="top">
            </td>
            <td align="left" width="100%"><font size="2" style="FONT-FAMILY: serif">Filed
      herewith</font></td>
          </tr></table>
    </div><br>
    <hr align="center" noshade size="2" width="100%">
  </body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exhibit5-1.htm
<DESCRIPTION>OPINION OF SQUIRE, SANDERS AND DEMPSEY L.L.P. REGARDING LEGALITY OF SHARES
<TEXT>
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<head>
    <title>exhibit5-1.htm</title>
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    <div align="right"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">EXHIBIT 5.1</font></font></div>
    <div>&#160;</div>
    <div align="center"><font size="2" style="FONT-FAMILY: serif">August 6,
2010</font></div>
    <div>&#160;</div>
    <div align="justify"><font size="2" style="FONT-FAMILY: serif">Securities and
Exchange Commission<br>450 Fifth Street, N.W.</font><br><font size="2" style="FONT-FAMILY: serif">Washington, D.C. 20549</font></div>
    <div>&#160;</div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">RE: Amtech Systems, Inc.&#8212;Registration
Statement on Form S-8 (2007 Employee Stock Incentive Plan) </font></div>
    <div>&#160;</div>
    <div align="justify"><font size="2" style="FONT-FAMILY: serif">Ladies and
Gentlemen:</font></div>
    <div>&#160;</div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">We have acted as counsel to Amtech Systems,
Inc. an Arizona corporation (the &#8220;</font><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Company</font></font><font size="2" style="FONT-FAMILY: serif">&#8221;), in connection with its registration
statement on Form S-8 (the &#8220;</font><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Registration Statement</font></font><font size="2" style="FONT-FAMILY: serif">&#8221;) relating to the registration under the
Securities Act of 1933, as amended (the &#8220;</font><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Act</font></font><font size="2" style="FONT-FAMILY: serif">&#8221;), of 900,000 shares (the &#8220;</font><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Shares</font></font><font size="2" style="FONT-FAMILY: serif">&#8221;) of its common stock, $.01 par value per
share (&#8220;</font><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Common </font></font><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Stock</font></font><font size="2" style="FONT-FAMILY: serif">&#8221;), issuable pursuant to the Company&#8217;s 2007
Employee Stock Incentive Plan, as amended through March 11, 2010. At the
Company&#8217;s annual meeting of stockholders held on March 11, 2010, the
stockholders approved an amendment to increase by 900,000 the number of shares
issuable pursuant to the Plan. Accordingly, the Registration Statement relates
to the Shares, which are in addition to the 500,000 shares of Common Stock
previously authorized for issuance under the Plan, and in respect of which the
Company filed a registration statement on Form S-8 (File No. 333-145454) filed
with the Securities and Exchange Commission (the &#8220;</font><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Commission</font></font><font size="2" style="FONT-FAMILY: serif">&#8221;) on August 15, 2007. </font></div>
    <div>&#160;</div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">In connection with the Registration Statement,
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 and the Certificate of Incorporation and Bylaws of the
Company, including all amendments thereto. 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></div>
    <div>&#160;</div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">Based upon, subject to and limited by the
foregoing, we are of the opinion that (i) the Shares when sold, will be duly
authorized, validly issued, fully paid and nonassessable.</font></div>
    <div>&#160;</div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">We hereby consent to the use of this opinion
as an exhibit to the Registration Statement. In giving this consent, we do not
thereby admit that we are &#8220;experts&#8221; 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
Commission.</font></div>
    <div>&#160;</div>
    <div align="justify">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">We do not express an opinion on any matters
other than those expressly set forth in this letter.</font></div>
    <div>&#160;</div>
    <div align="right">
      <table border="0" cellpadding="0" cellspacing="0" width="50%" style="">
<tr>
            <td align="left" colspan="2" nowrap width="100%">
              <div align="justify"><font size="2" style="FONT-FAMILY: serif">Very truly
      yours,</font></div>
            </td>
          </tr><tr>
            <td align="left" nowrap width="50%">&#160;</td>
            <td align="left" nowrap width="50%">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="50%" style="BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/&#160;&#160;
      Squire, Sanders &amp; Dempsey L.L.P.</font></td>
            <td align="left" nowrap width="50%">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="50%"><font size="2" style="FONT-FAMILY: serif">SQUIRE, SANDERS &amp; DEMPSEY L.L.P.&#160;&#160; </font></td>
            <td align="left" nowrap width="50%">
            </td>
          </tr></table>
    </div><br>
    <hr align="center" noshade size="2" width="100%">
  </body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>exhibit23-2.htm
<DESCRIPTION>CONSENT OF MAYER HOFFMAN MCCANN, P.C.
<TEXT>
<html>
<head>
    <title>exhibit23-2.htm</title>
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<body bgcolor="#ffffff"><br>
    <div align="right"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">EXHIBIT 23.2</font></font></div>
    <div>&#160;</div>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">Consent of Independent Registered Public
Accounting Firm</font></font></div>
    <div>&#160;</div>
    <div align="left">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">As independent registered public accountants, we hereby consent to the
incorporation by reference in this registration statement on Form S-8 pertaining
to the Amtech Systems, Inc. 2007 Employee Stock Incentive Plan of our report
dated November 24, 2009, relating to the consolidated financial statements of
Amtech Systems, Inc. and subsidiaries as of September 30, 2009 and 2008 and the
related consolidated statements of operations, stockholders&#8217; equity and
comprehensive income (loss) and cash flows for each of the years in the three
year period ended September 30, 2009, included in the 2009 Annual Report on Form
10-K for the year ended September 30, 2009, filed with the Securities and
Exchange Commission. </font></div>
    <div>&#160;</div>
    <div align="right">
      <table border="0" cellpadding="0" cellspacing="0" width="50%" style="">
<tr valign="bottom">
            <td align="left" nowrap width="50%" style="BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Mayer Hoffman
      McCann P.C.</font></td>
            <td align="left" nowrap width="50%">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="50%"><font size="2" style="FONT-FAMILY: serif">MAYER HOFFMAN MCCANN P.C. &#160;&#160; </font></td>
            <td align="left" nowrap width="50%">
            </td>
          </tr></table>
    </div><br>
    <div align="justify"><font size="2" style="FONT-FAMILY: serif">Phoenix,
Arizona</font></div>
    <div align="justify"><font size="2" style="FONT-FAMILY: serif">August 6,
2010</font></div>
    <div>&#160;</div>
    <hr align="center" noshade size="2" width="100%">
  </body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>4
<FILENAME>exhibit24.htm
<DESCRIPTION>POWERS OF ATTORNEY
<TEXT>
<html>
<head>
    <title>exhibit24.htm</title>
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<body bgcolor="#ffffff"><br>
    <div align="right"><font size="2" style="FONT-FAMILY: serif">Exhibit 24</font></div>
    <div>&#160;</div>
    <div align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: serif">POWER OF ATTORNEY</font></font></div>
    <div>&#160;</div>
    <div align="left">&#160;&#160;&#160;&#160;&#160;<font size="2" style="FONT-FAMILY: serif">KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below constitutes and appoints Jong S. Whang, Bradley C. Anderson and Robert T.
Hass, and each of them, his true and lawful attorneys-in-fact and agents, with
full power of substitution and resubstitution, for him and in his name, place
and stead, in any and all capacities, to sign any and all amendments to this
registration statement, and to file the same, with all exhibits thereto, and
other documents in connection therewith with the Securities and Exchange
Commission, granting unto said attorneys-in-fact and agents, and each of them,
full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises, and fully and to
all intents and purposes as he might or could do in person hereby ratifying and
confirming all that said attorney-in-fact and agents, or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof. </font></div>
    <div>&#160;</div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%" style="PADDING-RIGHT: 4pt; PADDING-LEFT: 4pt; FONT-SIZE: 10pt; LINE-HEIGHT: 14pt; BORDER-COLLAPSE: collapse; ">
<tr valign="bottom">
            <td align="left" colspan="3" nowrap width="34%" style="BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Signature</font></font></td>
            <td align="left" nowrap width="47%" style="BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Title</font></font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-TOP: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: serif">Date</font></font></td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">&#160;</td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Chief Executive
      Officer and</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Jong S.
      Whang</font></td>
            <td align="left" nowrap width="10%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director (Principal
      Executive</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 4, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Jong S. Whang</font> </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Officer)</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Vice President --
      Finance, Chief</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Financial Officer,
      Treasurer and</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Bradley
      C. Anderson</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">Secretary (Principal Financial</td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 4, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Bradley C. Anderson</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">Officer)</td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Robert
      T. Hass</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">Chief Accounting Officer (Principal</td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 4, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Robert T. Hass</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Accounting Officer)</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Michael
      Garnreiter</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 4, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Michael Garnreiter</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Alfred
      W. Giese</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 4, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Alfred W. Giese</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Egbert
      Jan Geert Goudena</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 4, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Egbert Jan Geert Goudena</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Jeong
      Mo Hwang</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 4, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Jeong Mo Hwang</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr><tr>
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%">&#160;</td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid">
            </td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="23%" style="PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">/s/ Robert
      F. King</font></td>
            <td align="left" nowrap width="10%">
            </td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Director</font></td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">August 4, 2010</font></td>
          </tr><tr valign="bottom">
            <td align="left" nowrap width="1%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" colspan="2" nowrap width="33%" style="BORDER-RIGHT: #000000 1pt solid; PADDING-LEFT: 0pt; BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: serif">Robert F. King</font></td>
            <td align="left" nowrap width="47%" style="BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
            <td align="left" nowrap width="18%" style="BORDER-RIGHT: #000000 1pt solid; BORDER-LEFT: #000000 1pt solid; BORDER-BOTTOM: #000000 1pt solid">
            </td>
          </tr></table>
    </div><br>
    <hr align="center" noshade size="2" width="100%">
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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