**UNITEDSTATESSECURITIES AND EXCHANGE COMMISSION**

**Washington,DC. 20549**

 

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**FORM 10-Q/A**

**Amendment No. 1**

 

**(Mark One)**

 

| **x**      | ** ** | **Quarterly report pursuant to Section 13 or 15(d) of the  Securities Exchange Act of 1934**  |
|------------|------------|---------------------------------------------------------------------------------------------------------|
| ** ** | ** ** | ** **                                                                                              |
| ** ** | ** ** | **for  the quarterly period ended March 31, 2008**                                                 |
| ** ** | ** ** | **or**                                                                                                  |
| **o**      | ** ** | **Transition report pursuant to Section 13 or 15(d) of the  Securities Exchange Act of 1934** |
| ** ** | ** ** | ** **                                                                                              |
| ** ** | ** ** | **for the transition period  from          to**       |

 

**CommissionFile Number 000-24085**

 

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**AXT,INC.**

(Exactname of registrant as specified in its charter)

 

| **DELAWARE**                                                    | ** ** | **94-3031310**                        |
|-----------------------------------------------------------------|------------|---------------------------------------|
| (State or other jurisdiction of  Incorporation or organization) |       | (I.R.S. Employer  Identification No.) |

 

**4281Technology Drive, Fremont, California 94538**

(Addressof principal executive offices) (Zip code)

 

**(510)683-5900**

(Registrant’stelephone number, including area code)

 

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Indicate by check mark whether the registrant (1) hasfiled all reports required to be filed by Section 13 or 15(d) of theSecurities Act of 1934 during the preceding 12 months (or for such shorterperiod that the registrant was required to file such reports), and (2) hasbeen subject to such filing requirements for the past 90 days. YES  x  NO  o

 

Indicate by check mark whether the registrant is a large acceleratedfiler, an accelerated filer, a non-accelerated filer, or a smaller reportingcompany. See definitions of “large accelerated filer,” “accelerated filer,” and“smaller reporting company” in Rule 12b-2 of the Exchange Act. (Checkone):

 

| Large accelerated filer o                     |   | Accelerated filer x         |
|-----------------------------------------------|--------|----------------------------------|
|                                          |   |                             |
| Non-accelerated filer o                       |   | Smaller reporting company o |
| (Do not check if a smaller reporting company) |   |                             |

 

Indicate by check mark whether the registrant is ashell company (as defined in Rule 12b-2 of the Exchange Act). YES o  NO  x

 

Indicate the number of shares outstanding of each ofthe issuer’s classes of common stock, as of the latest practicable date.

 

| **Class**                       | ** ** | **Outstanding at April 30, 2008** |
|---------------------------------|------------|-------------------------------------------------------|
| Common Stock, $0.001  par value |       | 30,408,403                                            |

 

**AMENDMENT NO. 1 TO FORM 10-Q**

 

This Amendment No. 1on Form 10-Q/A (the “Amendment”) amends our Quarterly Report on Form 10-Qfor the quarter ended March 31, 2008 as originally filed with theSecurities and Exchange Commission on May 12, 2008 (the “Original Filing”).  The Amendment solely amends Part II,Item 6 of the Original Filing to refile paragraphs 1, 2, 4 and 5 ofexhibits 31.1 and 31.2, certification of principal executive officer andprincipal financial officer, respectively.

 

Except for the revisions described above, thisAmendment does not amend, modify or update the Original Filing in any respect.This Amendment does not reflect events that have occurred subsequent to thefiling of the Original Filing and, accordingly, this Amendment should be readin conjunction with our filings made with the Securities and ExchangeCommission subsequent to the date of the Original Filing.

 

 

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**AXT, Inc.**

**TABLE OF CONTENTS**

*** ***
| ** ** | ** ** | **PART IV** | ** ** |
|------------|------------|------------------|------------|
|       |       |             |       |
| Item 6.    |       | Exhibits         |       |
|       |       | Signatures       |       |

 

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** **

**SIGNATURES**

** **

Pursuant to the requirements of the SecuritiesExchange Act of 1934, the registrant has duly caused this Report to be signedon its behalf by the undersigned, thereunto duly authorized.

 
|                          | AXT, Inc. |
|--------------------------|----------------|
|                     |           |
|                     | By:            | /s/  PHILIP C.S. YIN |
|                     |           | Philip  C.S. Yin |
| * *                 | * *       | *Chief  Executive Officer and Chairman of the Board of Directors* |
| * *                 | * *       | *(Principal  Executive Officer)* |
| * *                 | * *       |
|                     |           | /s/  WILSON W. CHEUNG |
|                     |           | Wilson  W. Cheung |
| * *                 | * *       | *Chief  Financial Officer and Corporate Secretary* |
| * *                 | * *       | *(Principal  Financial and Accounting Officer)* |
| Date:  May 21, 2008 |           |

 

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** **

**AXT, Inc.**

**EXHIBITS**

**TO**

**FORM 10-Q/AQUARTERLY REPORT**

**For the Quarter Ended March 31,2008**

 
| Exhibit  Number | ** ** | **Description**                                                                                            |
|-----------------|------------|------------------------------------------------------------------------------------------------------------|
| 31.1            |       | Certification  by Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley  Act of 2002. |
| 31.2            |       | Certification  by Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley  Act of 2002. |

 

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