UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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SCHEDULE 14A INFORMATION
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Ibis Technology Corporation
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**** TIME IS SHORT ****

**** YOUR VOTE IS EXTREMELY IMPORTANT ****

Dear Ibis Shareholder:

According to our records your shares have NOT yet been voted.

Please understand that we will likely be unable to distribute cash to stockholders without your vote.

More specifically, if our stockholders fail to approve the plan of liquidation and dissolution, we may be unable to distribute the remaining cash to the shareholders; and we may be required to either continue to operate our business, otherwise continue to attempt to sell our business, assets or the Company, utilizing the remaining cash; or seek bankruptcy protection.

Our Board of Directors has unanimously approved the plan of liquidation and dissolution and recommends that you vote FOR the approval of this proposal.

Accordingly, we are furnishing you an additional Voting Instruction Form to enable you to instruct your broker how you wish your shares to be voted.  The quickest way to have your shares counted is to vote via the telephone or the internet.  Instructions on how to vote over the phone or internet are enclosed in this package.

Your shares cannot be represented at the Adjourned Special Meeting unless you either sign and return the enclosed voting form or vote by telephone or over the internet.

The Adjourned Special Meeting is scheduled to be held on January 21, 2009 at 9:30 am, Eastern Time, to be held at the Company’s offices at 32 Cherry Hill Drive, Danvers, Massachusetts.  To date, although the overwhelming majority of votes cast have been in favor of the plan of liquidation, we have not yet obtained the necessary two-thirds vote of outstanding shares required to pass the plan of liquidation and dissolution.

**** PLEASE VOTE TODAY ****

If you have questions or need help voting your shares, please call our proxy solicitation firm, Morrow & Co., LLC at 800-607-0088.

Regards,

William J. Schmidt

Secretary