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                              September 1, 2023

       Michael Riccio
       Chief Financial Officer
       Applied UV, Inc.
       150 N. Macquesten Parkway
       Mount Vernon, NY 10550

                                                        Re: Applied UV, Inc.
                                                            Information
Statement on Form PRE 14C
                                                            Filed August 28,
2023
                                                            File No. 001-39480

       Dear Michael Riccio:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form PRE 14C filed August 28, 2023

       General

   1.                                                   It appears that the
actions taken by written consent on August 22, 2023 are related to your
                                                        mergers with PURO
Lighting, LLC and LED Supply Co., LLC. Therefore, please revise
                                                        your information
statement to provide the information required by Items 11, 13, and 14 of
                                                        Schedule 14A for both
transactions. Alternatively, please provide a detailed legal analysis
                                                        explaining why you
believe you are not required to provide some or all of this
                                                        information. Please
refer to Note A of Schedule 14A.
   2.                                                   Since this filing
relates to contemplated mergers, please disclose the considerations taken
                                                        into account for filing
under Form PREM14C.
   3.                                                   Noting that the PURO
Lighting, LLC and LED Supply Co., LLC mergers appear to have
                                                        occurred on January 27,
2023, please explain why the mergers were not ratified until
                                                        August 22, 2023. Please
tell us what consideration you gave to providing risk factor
 Michael Riccio
Applied UV, Inc.
September 1, 2023
Page 2
      disclosure regarding the mergers not having shareholder approval since
the closing of the
      transactions. If you believe risk factor disclosure is not necessary,
please explain.
        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 Gregory Herbers at 202-551-8028 or Erin Purnell at
202-551-3454 with
any other questions.



                                                           Sincerely,
FirstName LastNameMichael Riccio
                                                           Division of
Corporation Finance
Comapany NameApplied UV, Inc.
                                                           Office of
Manufacturing
September 1, 2023 Page 2
cc:       Jeffrey P. Wofford
FirstName LastName