Terminal Drive, Plainview, New York 11803 · Phone (516) 677-0200 · Fax (516) 677-0380 · Internet www.veeco.com
November 24, 2008
Kevin L. Vaughn, Accounting Branch Chief
Tara L. Hawkins, Staff Accountant
Mail Stop 3030
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: | Veeco Instruments Inc. | |
| Form 10-K for the Year Ended December 31, 2007 | |
|
| Filed February 28, 2008 |
| Form 10-Q for the Quarter Ended September 30, 2008 | |
| Form 8-K Dated October 23, 2008 | |
| File No. 000-16244 |
Dear Mr. Vaughn and Ms. Hawkins:
We have received your letter dated November 19, 2008, addressed to John F. Rein, Jr., our CFO. Given the upcoming holidays and the need to coordinate some of our responses with our outside auditors, we intend to provide a response to your letter on or before December 12, 2008.
Also, for future communications by facsimile, please use 516-677-0380.
If you have any questions or wish to discuss this matter, you can reach me at 516-677-0200 x1034 or you can reach our CFO, Jack Rein, at 516-677-0200 x1300. Thank you very much.
Sincerely, | |
| |
/s/ Gregory A. Robbins |
|
| |
Gregory A. Robbins | |
Senior Vice President and General Counsel |
cc: | Gabe Eckstein, Staff Attorney | |
| Tim Buchmiller, Reviewing Attorney | |
|
| Securities and Exchange Commission |
| John F. Rein, Jr. | |
|
| Veeco Instruments Inc. |
Solutions for a Nanoscale World