AXCELIS TECHNOLOGIES, INC.
108 Cherry Hill Drive
Beverly, Massachusetts 01915
(978) 787-4000
December 29, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| RE: | Axcelis Technologies, Inc. (the “Company”) |
| Registration Statement on Form S-4 | |
|
File No. 333-292008 Request for Effectiveness |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-292008), filed with the U.S. Securities and Exchange Commission (the “Commission”) on December 8, 2025, as amended on December 29, 2025, be accelerated by the Commission to 4:00 p.m. New York time on December 31, 2025, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Maxim Mayer-Cesiano of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2297 with such effectiveness to also be confirmed in writing to maxim.mayercesiano@skadden.com.
| Very truly yours, | ||
| Axcelis Technologies, Inc. | ||
| By: | /s/ Eileen Evans | |
| Eileen Evans | ||
| Executive Vice President, Human Resources and Legal, and General Counsel | ||
| cc: | Maxim Mayer-Cesiano |
| Skadden, Arps, Slate, Meagher & Flom LLP |