SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
SCHEDULE 13G
INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT
TO RULES 13d-1(b) (c) AND (d) AND AMENDMENTS THERETO FILED
PURSUANT TO RULE 13d-2(b)
(Amendment No. 1)*
Tegal Corporation
 
(Name of Issuer)
Common Stock
 
(Title of Class of Securities)
879008209
(CUSIP Number)
December 31, 2007
(Date of Event which Requires Filing of this Statement)
Check the appropriate box to designate the rule pursuant to which this Schedule is filed:
o
  Rule 13d-1(b)
þ
  Rule 13d-1(c)
o
  Rule 13d-1(d)
 
* The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.
The information required on the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

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SCHEDULE 13G
                       
CUSIP No.
 
879008209 
  Page  
  of   
5
 Pages

 

           
1   NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

Lloyd I. Miller, III                                                      ###-##-####
     
     
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

  (a)   o
  (b)   o
     
3   SEC USE ONLY
   
   
     
4   CITIZENSHIP OR PLACE OF ORGANIZATION
   
  United States
       
  5   SOLE VOTING POWER
     
NUMBER OF   399,755
       
SHARES 6   SHARED VOTING POWER
BENEFICIALLY    
OWNED BY   64,013
       
EACH 7   SOLE DISPOSITIVE POWER
REPORTING    
PERSON   399,755
       
WITH: 8   SHARED DISPOSITIVE POWER
     
    64,013
     
9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
   
  463,768
     
10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
   
  o
     
11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
   
  6.5%
     
12   TYPE OF REPORTING PERSON
   
  IN-IA-OO **
*SEE INSTRUCTIONS BEFORE FILLING OUT!
** See Item 4.


 

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Item 1(a).
  Name of Issuer:   Tegal Corporation
 
       
Item 1(b).
  Address of Issuers’s Principal Executive Offices:   2201 South McDowell Boulevard
 
      Petaluma, California 94954
 
       
Item 2(a).
  Name of Person Filing:   Lloyd I. Miller, III
 
       
Item 2(b).
  Address of Principal Business Office or, if None, Residence:   4550 Gordon Drive, Naples, Florida
 
      34102
 
       
Item 2(c).
  Citizenship:   U.S.A.
 
       
Item 2(d).
  Title of Class of Securities:   Common Stock
 
       
Item 2(e).
  CUSIP Number:   879008209
 
       
Item 3.   IF THIS STATEMENT IS FILED PURSUANT TO RULE 13d-1(b) OR 13d-2(b) or (c), CHECK WHETHER THE PERSON FILING IS A:
 
       
    Not Applicable, this statement is filed pursuant to 13d-1(c)
 
       
Item 4.   OWNERSHIP: The reporting person has sole voting and dispositive power with respect to 399,755 of the reported securities as (i) a manager of a limited liability company that is the general partner of a certain limited partnership, (ii) the custodian to an account set up under the Florida Uniform Gift to Minors Act, and (iii) an individual. The reporting person has shared voting and dispositive power with respect to 64,013 of the reported securities as an investment advisor to the trustee of a certain family trust.
                 
 
  (a)   463,768        
 
               
 
  (b)   6.5%        
 
               
 
  (c)   (i) sole voting power: 399,755        
 
               
 
      (ii) shared voting power: 64,013        
 
               
 
      (iii) sole dispositive power: 399,755        
 
               
 
      (iv) shared dispositive power: 64,013        
 
               
Item 5.   OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS:
 
               
    Not Applicable
 
               
Item 6.   OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON:
 
               
    Other than shares held directly by Lloyd I. Miller, III, persons other than Lloyd I. Miller, III have the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of, the reported securities.
 
               
Item 7.   IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY:
 
               
    Not Applicable

 


 

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Item 8.   IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP:
 
               
    Not Applicable
 
               
Item 9.   NOTICE OF DISSOLUTION OF GROUP:
 
               
    Not Applicable
 
               
Item 10.   CERTIFICATION:
 
               
    By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect.

 


 

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SIGNATURE
     After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.
             
Dated: February 7, 2008
      /s/ Lloyd I. Miller, III
 
Lloyd I. Miller, III