# EDGAR Filing Document

**Accession Number:** 0000720500
**File Stem:** 0000720500-26-000003
**Filing Date:** 2026-3
**Character Count:** 2001
**Document Hash:** e730dbb3339d9d4a1840c1d3a9665079
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000720500-26-000003.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0000720500-26-000003

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260318

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AMTECH SYSTEMS INC
- **CENTRAL INDEX KEY:** 0000720500
- **STANDARD INDUSTRIAL CLASSIFICATION:** SPECIAL INDUSTRY MACHINERY, NEC [3559]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 860411215
- **STATE OF INCORPORATION:** AZ
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 58 S RIVER DRIVE SUITE 370
- **CITY:** TEMPE
- **STATE:** AZ
- **ZIP:** 85288
- **BUSINESS PHONE:** 4809675146

**MAIL ADDRESS:**
- **STREET 1:** 58 S RIVER DRIVE SUITE 370
- **CITY:** TEMPE
- **STATE:** AZ
- **ZIP:** 85288

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** QUARTZ ENGINEERING & MATERIALS INC
- **DATE OF NAME CHANGE:** 19870715

March 18, 2026

**Via EDGAR** 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549-4561

Attn: Jan Woo

**Re: Amtech Systems, Inc.**

 **Registration Statement on Form S-3**

 **File No. 333-294296**

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Amtech Systems, Inc. (the "Company") hereby requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Monday, March 23, 2026, or as soon thereafter as practicable.

This letter shall also serve to confirm that the Company is filing the above-referenced registration statement under General Instruction I.B.6 of Form S-3.

Thank you for your assistance. Should you have any questions, please contact Gregory R. Hall of DLA Piper LLP (US) at (480) 606-5116.

Very truly yours,

AMTECH SYSTEMS, INC.

***<u>/s/ Robert C. Daigle</u>***

Robert C. Daigle

President and Chief Executive Officer

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