March 5, 2024


U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549



Re: Amtech Systems, Inc.

File No. 000-11412


Dear Sir or Madam:


We have read Item 4.01 of Form 8-K of Amtech Systems, Inc. dated March 5, 2024, and agree with the statements concerning our Firm contained therein.


Very truly yours,