Applied DNA Sciences, Inc.
50 Health Sciences Drive
Stony Brook, New York 11790
May 24, 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 April 24, 2024, as amended | |
| File No. 333-278890 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Applied DNA Sciences, Inc. (the “Company”) hereby requests (as a modification to the Company’s prior requests submitted on May 16, 2024, May 21, 2024 and May 22, 2024) that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-278890) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective on Tuesday, May 28, 2024 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 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