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                             October 26, 2020

       Keyoumars Saeed
       Chief Executive Officer
       Applied UV, Inc.
       150 N. Macquesten Parkway
       Mount Vernon, NY 10550

                                                        Re: Applied UV, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted October
21, 2020
                                                            CIK No. 0001811109

       Dear Mr. Saeed:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. Please refer to Rules 460 and
461 regarding requests for
       acceleration. We remind you that the company and its management are
responsible for the
       accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
       absence of action by the staff.

                                                        Please contact Erin
Purnell at 202-551-3454 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Manufacturing