Applied Visual Sciences, Inc.
250 Exchange Place, Suite H
Herndon, Virginia 20170
September 30, 2010
Via: EDGAR System
Ms. Laura Veator
Staff Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Applied Visual Sciences, Inc. (formerly, Guardian Technologies International, Inc.) |
| Form 10-K for the Fiscal Year Ended December 31, 2009, Filed April 2, 2010 |
| (File No. 000-28238) |
Dear Ms. Veator:
This is to follow up our conversation of today regarding Applied Visual Sciences, Inc.’s (formerly, Guardian Technologies International, Inc.) (the “Company”) proposed response to the Securities and Exchange Commission staff’s letter of comment, dated September 1, 2010, regarding the Company’s Annual Report on Form 10-K for the year ended December 31, 2009. In an effort to respond more fully to the staff’s letter of comment, the Company hereby requests an additional extension of the time required to respond to the letter of comment until October 4, 2010, so that the Company may further review applicable accounting guidance regarding the anti-dilutive provisions contained in the debenture warrants and expand the Company’s proposed response related thereto.
If you have any question regarding this foregoing, please feel free to contact the undersigned at (703) 464-5495, extension 143.
Respectfully submitted,
/s/ Gregory E. Hare
Gregory E. Hare
Chief Financial Officer
cc:
Mr. Stephen Kirkorian, Accounting Branch Chief
