CORRESP 1 filename1.htm

 

Applied DNA Sciences, Inc.
50 Health Sciences Drive
Stony Brook, New York 11790

 

March 18, 2024

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549-3720

 

Re: Applied DNA Sciences, Inc.
  Registration Statement on Form S-1
  Filed March 12, 2024, as amended
  File No. 333-277832

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Applied DNA Sciences, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-277832) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective on Wednesday, March 20, 2024 at 4:30 p.m. (Eastern Time), or as soon thereafter as practicable.

 

Please feel free to direct any questions or comments concerning this request to Todd Kornfeld, Esq. of McDermott Will & Emery LLP at (212) 547-5890.

 

The Company understands that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

 

  APPLIED DNA SCIENCES, INC.
     
  By:  /s/ James Hayward
    Name:  James Hayward
    Title: Chief Executive Officer

 

cc: Todd Kornfeld, McDermott Will & Emery LLP