Applied DNA Sciences, Inc.
50 Health Sciences Drive
Stony Brook, New York 11790
August 2, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Alyssa Wall
| Re: | Applied DNA Sciences, Inc. |
| Registration Statement on Form S-1 | |
| Filed July 19, 2022; amended August 1, 2022 | |
| File No. 333-266223 |
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, as amended (File No. 333-266223) (the “Registration Statement”), be accelerated so that the Company’s Registration Statement will become effective on Thursday, August 4, 2022 at 9:00 a.m. (Eastern Time), or as soon thereafter as practicable.
Please feel free to direct any questions or comments concerning this request to Merrill M. Kraines, Esq. of McDermott Will & Emery LLP at (212) 547-5616.
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: Merrill M. Kraines, McDermott Will & Emery LLP
