SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                  SCHEDULE 13G

                    Under the Securities Exchange Act of 1934
                                (AMENDMENT NO. 3)*

                                  SPIRE CORP
--------------------------------------------------------------------
                                (Name of Issuer)

                                  Common Stock
------------------------------------------------------------------
                         (Title of Class of Securities)

                                  848565107
----------------------------------------------------------------------
                                 (CUSIP Number)

                                   04/05/06
----------------------------------------------------------------------
             (Date of Event which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this
schedule
is filed:

/  /   Rule 13d-i(b)
/X /  Rule 13d-i(c)
/  /  Rule 13d-i(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 the disclosures provided in a prior cover page.

The information required in 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.








CUSIP NO.   848565107                    13G/A
------------------------------------------------------------------------
--------
1    NAME OF REPORTING PERSON
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

AMH Equity LLC
------------------------------------------------------------------------

2    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

     (a)   /   /           (b)     /   /
------------------------------------------------------------------------

3    SEC USE ONLY
------------------------------------------------------------------------


4    CITIZENSHIP OR PLACE OF ORGANIZATION

     New York, USA
------------------------------------------------------------------------

        NUMBER OF        5    SOLE VOTING POWER

           SHARES

     BENEFICIALLY
                     --------------------------------------------------

         OWNED BY        6    SHARED VOTING POWER

             EACH
                    -------------------------------------------------


        REPORTING        7    SOLE DISPOSITIVE POWER

           PERSON

             WITH
                      -------------------------------------------------

                         8    SHARED DISPOSITIVE POWER

------------------------------------------------------------------------

9    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     435,000 shares of common stock.
------------------------------------------------------------------------

10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
SHARES*  / /

------------------------------------------------------------------------

11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     6.00%
------------------------------------------------------------------------

12   TYPE OF REPORTING PERSON*
     PN
------------------------------------------------------------------------













CUSIP NO.   848565107                    13G/A
------------------------------------------------------------------------

1    NAME OF REPORTING PERSON
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

Leviticus Partners, L.P.
------------------------------------------------------------------------

2    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

     (a)   /   /           (b)     /   /
------------------------------------------------------------------------

3    SEC USE ONLY
------------------------------------------------------------------------


4    CITIZENSHIP OR PLACE OF ORGANIZATION

     Delaware, USA
------------------------------------------------------------------------

        NUMBER OF        5    SOLE VOTING POWER

           SHARES             425,000 Shares of Common Stock

     BENEFICIALLY
                              ------------------------------------------


         OWNED BY        6    SHARED VOTING POWER

             EACH
                               -----------------------------------

        REPORTING        7    SOLE DISPOSITIVE POWER

           PERSON            425,000 Shares of Common Stock

             WITH
			---------------------------------------------
			8    SHARED DISPOSITIVE POWER

------------------------------------------------------------------------

9    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     435,000 shares of common stock.
------------------------------------------------------------------------

10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
SHARES*  / /

------------------------------------------------------------------------

11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     6.00%
------------------------------------------------------------------------

12   TYPE OF REPORTING PERSON*
     PN
------------------------------------------------------------------------







CUSIP NO.   848565107                    13G/A
------------------------------------------------------------------------

1    NAME OF REPORTING PERSON
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

Parameter Partners LLC
------------------------------------------------------------------------

2    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

     (a)   /   /           (b)     /   /
------------------------------------------------------------------------

3    SEC USE ONLY
------------------------------------------------------------------------


4    CITIZENSHIP OR PLACE OF ORGANIZATION

     New York, USA
------------------------------------------------------------------------

        NUMBER OF        5    SOLE VOTING POWER

           SHARES             10,000
     BENEFICIALLY
  			----------------------------------------------


         OWNED BY        6    SHARED VOTING POWER

             EACH
			---------------------------------------------

        REPORTING        7    SOLE DISPOSITIVE POWER

           PERSON             10,000
             WITH
			-----------------------------------
                         8    SHARED DISPOSITIVE POWER

------------------------------------------------------------------------

9    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     435,000 shares of common stock.
------------------------------------------------------------------------

10   CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
SHARES*  / /

------------------------------------------------------------------------

11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     6.00%
------------------------------------------------------------------------

12   TYPE OF REPORTING PERSON*
     PN

-----------------------------------------------------------------------


This SCHEDULE 13G/A amends the Schedule 13G filed on April 20 ,2005
(the "Schedule 13G").


ITEM 1:   (a)   NAME OF ISSUER:

                SPIRE CORP

          (b)   ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:
		ONE PATRIOTS PARK
		Bedford, MA 01730


ITEM 2:   (a)   NAME OF PERSON FILING:

                This Schedule 13G is jointly filed by Leviticus
Partners, L.P., a Delaware limited partnership ("Leviticus"),
AMH Equity, LLC ("AMH"), a New York limited liability company
and Parameter Partners, LLC ("Parameter"), a Delaware limited liability
company, (each a "Reporting Person" and, collectively, the "Reporting
Persons"). AMH is the general partner of both Leviticus and Parameter.

          (b)   ADDRESS OF PRINCIPAL BUSINESS OFFICE :

                	C/O Leviticus Partners LP
       			Chrysler Building
       			405 Lexington Avenue
       			45th Floor
       			New York, NY 10174


          (c)   CITIZENSHIP:

                See above

          (d)   TITLE OF CLASS OF SECURITIES:

                SEE COVER PAGE

          (e)   CUSIP NUMBER:

                SEE COVER PAGE

ITEM 3:         See Item 12 above

ITEM 4:   (a)   AMOUNT BENEFICIALLY OWNED:

                See Item 9 above

          (b)   PERCENT OF CLASS:

                See Item 11 above

          (c)   NUMBER OF SHARES AS TO WHICH SUCH PERSON HAS VOTING AND
                DISPOSITIVE POWERS:

                See Items 5 and 7 above


ITEM 5:         OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS:



ITEM 6:         OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER
PERSON:
		N/A

		The principal address of Leviticus is:
      	         405 Lexington Avenue
                 45th Floor
		 New York, NY 10174



ITEM 7:
                Inapplicable

ITEM 8:
                Inapplicable

ITEM 9:         NOTICE OF DISSOLUTION OF GROUP:

                Inapplicable

ITEM 10:        CERTIFICATION:

By signing below I certify that, to the best of my
knowledge and belief, the securities referred to above were acquired
and are held in theordinary course of business and were not acquired
and are not held for the purpose of and do not have 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 such purpose or effect.

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.

Date:  April 24, 2006



            			Leviticus Partners, L.P.
				By: AMH Equity, LLC, its general partner
				By: /s/ Adam Hutt
				Name: Adam Hutt
				Title: Managing Member


				Parameter Partners, LLC
				By: AMH Equity, LLC, its general partner
				By: /s/ Adam Hutt
				Name: Adam Hutt
				Title: Managing Member


				AMH Equity, LLC
				By: /s/ Adam Hutt
				Name: Adam Hutt
				Title: Managing Member