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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.

 

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