Applied Visual Sciences, Inc.
250 Exchange Place, Suite H
Herndon, Virginia 20170
February 3, 2011
Via:
EDGAR System
Fax 202-772-9210
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:
Thank you for the conversation today regarding Applied Visual Sciences, Inc. (the “Company”) and our proposed response to the Securities and Exchange Commission staff’s letter of comment, dated January 18, 2011, regarding the Company’s Annual Report on Form 10-K for the year ended December 31, 2009. As a follow up and 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 February 10, 2011, so that the Company may further review applicable accounting guidance regarding the issuance of the Series D warrants to the debenture holders, 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
