-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FWWhNFsbjIDRg+ocjszJcGVrBvjhdgXHr2qDG0g09ZbYzNuYkinqLHmG9d1lGD0M
 Q/spMPbaWqxrqEJg/NXjuQ==

<SEC-DOCUMENT>0000000000-10-018937.txt : 20100525
<SEC-HEADER>0000000000-10-018937.hdr.sgml : 20100525
<ACCEPTANCE-DATETIME>20100407125245
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-018937
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100407

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TEGAL CORP /DE/
		CENTRAL INDEX KEY:			0000931059
		STANDARD INDUSTRIAL CLASSIFICATION:	SPECIAL INDUSTRY MACHINERY, NEC [3559]
		IRS NUMBER:				680370244
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2201 SOUTH MCDOWELL BLVD
		CITY:			PETALUMA
		STATE:			CA
		ZIP:			94954
		BUSINESS PHONE:		7077635600

	MAIL ADDRESS:	
		STREET 1:		2201 SOUTH MCDOWELL BLVD
		CITY:			PETALUMA
		STATE:			CA
		ZIP:			94954
PUBLIC REFERENCE ACCESSION NUMBER:		0000931059-09-000017
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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end
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