-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, CkS6SkNRuE9XLkEKCp1pcJWv0J2ifNTKrJHSeT9ttK/D9NrHURepB6sTKR9Yfv5S C+Pxv7HI57ZrKWQqpaWlMw== 0001188112-08-000643.txt : 20080908 0001188112-08-000643.hdr.sgml : 20080908 20080229215738 ACCESSION NUMBER: 0001188112-08-000643 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: APPLIED DNA SCIENCES INC CENTRAL INDEX KEY: 0000744452 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 592262718 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 25 HEALTH SCIENCES DRIVE STREET 2: SUITE 113 CITY: STONY BROOK STATE: NY ZIP: 11790 BUSINESS PHONE: 631 444 6861 MAIL ADDRESS: STREET 1: 25 HEALTH SCIENCES DRIVE STREET 2: SUITE 113 CITY: STONY BROOK STATE: NY ZIP: 11790 FORMER COMPANY: FORMER CONFORMED NAME: PROHEALTH MEDICAL TECHNOLOGIES INC DATE OF NAME CHANGE: 20010504 FORMER COMPANY: FORMER CONFORMED NAME: DCC ACQUISITION CORP DATE OF NAME CHANGE: 19990211 FORMER COMPANY: FORMER CONFORMED NAME: DATALINK CAPITAL CORP/TX/ DATE OF NAME CHANGE: 19980306 CORRESP 1 filename1.htm t61849_corresp.htm
A Registered Limited Liability Partnership
666 Fifth Avenue, 31st Floor
New York, New York 10103-3198
www.fulbright.com
 
mkraines@fulbright.com
telephone:
 (212) 318-3000
direct dial:  (212) 318-3261
facsimile:
 (212) 318-3400


 
February 29, 2008
 
VIA EDGAR AND FEDERAL EXPRESS
 
Mr. Jeffrey P. Riedler
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C.  20549-3561

 
Re:
Applied DNA Sciences, Inc.
  
   
Registration Statement on Form SB-2
  
   
Filed January 15, 2005
  
   
File No. 333-122848
  
 
 
Dear Mr. Riedler:
 
On behalf of Applied DNA Sciences, Inc. (the “Company”), in response to the Staff’s comment letter dated October 10, 2007 (the “Comment Letter”) in connection with Amendment No. 8 to the Company’s above-referenced Registration Statement on Form SB-2 (the “Registration Statement”), we hereby submit Amendment No. 1 to the Annual Report on Form 10-KSB for the fiscal year ended September 30, 2006, Amendment No. 1 to the Quarterly Report on Form 10-QSB for the period ended June 30, 2007 and Amendment No. 2 to the Quarterly Report on Form 10-QSB for the period ended June 30, 2006, in each case both a clean and a marked copy against the prior filing, which reflect proposed changes with respect to these reports in response to the comment and review process in connection with the filing of the Registration Statement.  We do not intend to file an Amendment No. 9 to the Registration Statement until the Company’s responses to the Comment Letter have been approved.  We hope this approach is satisfactory.
 
All responses to the comments set forth in this letter are submitted on behalf of the Company at its request.  All responses to the accounting comments were prepared by the Company in consultation with its independent auditors.  The following numbered paragraphs repeat the comments in the Comment Letter for your convenience, followed by the Company’s responses to those comments.
 
Mr. Jeffrey P. Riedler
U.S. Securities and Exchange Commission
Division of Corporation Finance
February 29, 2008
Page 2
 
 
Amendment No. 8 to Registration Statement on Form SB-2
 
General
 
1.
We acknowledge your response to comment 1. Please amend your registration statement on Form SB-2 to reflect the revisions resulting from our comment letters dated 5/1/06; 12/13/06; 1/25/07; 3/13/07; 5/24/07; and 8/28/07, as applicable. Additionally, please refer to Item 310(g) of Regulation S-B and provide updated audited financial statements for the years ended September 30, 2006 and 2005, as well as unaudited interim financial statements and related information for the period ended June 30, 2007.
   
 
Response:  The Company has reviewed Item 310(g) of Regulation S-B and we agree to update the financial statements in our amended registration statement for the years ended September 30, 2007 and 2006, as well as include unaudited financial statements for the three-month period ended Decmber 31, 2007, prior to requesting effectiveness.
   
Notes to Condensed Consolidated Financial Information
 
Note I — Restatement of Quarterly Financial Statements, page F-45
 
2.
We acknowledge your response to comment 2. Please amend your June 30, 2007 Form 10-QSB to reflect the revised restatement information as presented to us in your letters furnished via EDGAR on July 9, 2007 and September 26, 2007.
   
 
Response:  Amendment No. 1 to the Company’s Form 10-Q for the period ended June 30, 2007 is being furnished herewith to provide the requested information.
   
Note J – Restatement of June 30, 2005 Quarterly Financial Statements, page F-48
 
3.
We acknowledge your response to comment 3. Please amend your June 30, 2006 Form 10-QSB to reflect the revised restatement information as presented to us in your letter furnished via EDGAR on July 9, 2007.
   
 
Response:  Amendment No. 2 to the Company’s Form 10-Q for the period ended June 30, 2006 is being furnished herewith to provide the requested information.
 
Notes to (Audited) Consolidated Financial Statements (Restated)
 
Note M – Restatement of Financial Statements, page F-91
 
3.
We acknowledge your response to comment 4. Please amend your September 30, 2006 Form 10-KSB to reflect the revised restatement information as presented to us in your letter furnished via EDGAR on July 9, 2007.
   
 
Response:  Amendment No. 1 to the Company’s Form 10-KSB for the period ended September 30, 2007 is being furnished herewith to provide the requested information.
 
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Mr. Jeffrey P. Riedler
U.S. Securities and Exchange Commission
Division of Corporation Finance
February 29, 2008
Page 3
 
 
If you have any additional comments or questions, please feel free to contact the undersigned at (212) 318-3261.
 
 
   
Very truly yours,
  
       
       
    /s/ Merrill M. Kraines  
   
Merrill M. Kraines
  
 
 
 
Enclosures
 

 
cc:
Mr. John Krug, Senior Staff Attorney
 
Mary Mast, Senior Accountant
 
Amy Bruckner, Staff Accountant
 
James A. Hayward, Applied DNA Sciences, Inc.
 

 
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