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<SEC-DOCUMENT>0001019687-04-000903.txt : 20040428
<SEC-HEADER>0001019687-04-000903.hdr.sgml : 20040428
<ACCEPTANCE-DATETIME>20040428092413
ACCESSION NUMBER:		0001019687-04-000903
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040428
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20040428

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN TECHNOLOGY CORP /DE/
		CENTRAL INDEX KEY:			0000924383
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651]
		IRS NUMBER:				870361799
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24248
		FILM NUMBER:		04758677

	BUSINESS ADDRESS:	
		STREET 1:		13114 EVENING CREEK DRIVE SOUTH
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92128
		BUSINESS PHONE:		6196792114
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>atco_8k-042704.txt
<TEXT>
<PAGE>

================================================================================

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                             FORM 8-K CURRENT REPORT


     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

                Date of Report (Date of earliest event reported):
                         April 28, 2004 (April 26, 2004)

                         AMERICAN TECHNOLOGY CORPORATION
               (Exact Name of Registrant as Specified in Charter)

            Delaware                                       87-0361799
            --------                                       ----------
(State or Other Jurisdiction of                (IRS Employer Identification No.)
         Incorporation)

                                     0-24248
                                     -------
                            (Commission File Number)

13114 Evening Creek Drive South, San Diego, California            92128
- ------------------------------------------------------            -----
      (Address of Principal Executive Offices)                   (Zip Code)

                                 (858) 679-2114
                                 --------------
              (Registrant's telephone number, including area code)


================================================================================


<PAGE>



ITEM 5.  OTHER EVENTS AND REGULATION FD DISCLOSURE

         On April 28, 2004, American Technology Corporation issued a press
release announcing the resolution of its licensing agreement dispute with
General Dynamics Armament and Technical Products, Inc. A copy of the press
release is attached as Exhibit 99.1.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

         (a) Financial statements of business acquired.

                  Not applicable.

         (b) Pro forma financial information.

                  Not applicable.

         (c) Exhibits.

                  99.1     Press release dated April 28, 2004.


                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                       AMERICAN TECHNOLOGY CORPORATION


Date: April 28, 2004                   By:  /s/ ELWOOD G. NORRIS
                                            ------------------------------------
                                            Elwood G. Norris
                                            Chairman of the Board





</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>atc_8kex99-1.txt
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<PAGE>

                                                                    EXHIBIT 99.1

FOR IMMEDIATE RELEASE

              AMERICAN TECHNOLOGY CORPORATION AND GENERAL DYNAMICS
         ARMAMENT AND TECHNICAL PRODUCTS, INC. RESOLVE LICENSING DISPUTE

(SAN DIEGO, CALIFORNIA - APRIL 28, 2004) - AMERICAN TECHNOLOGY CORPORATION
(NASDAQ: ATCO) today announced that it and General Dynamics Armament and
Technical Products, Inc. (GD-ATP) have mutually agreed to resolve their disputes
in an amicable manner, and to dismiss the arbitration proceedings brought in
connection with the two license and sale agreements to which they were a party.
After due investigation of the disputes, GD-ATP and ATC agreed that neither was
liable to the other and that no party engaged in any wrongdoing. The resolution
has resulted in the termination of the two agreements, and in ATC assuming
GD-ATP's role in servicing certain LRAD customers previously serviced by GD-ATP.

ABOUT AMERICAN TECHNOLOGY CORPORATION
American Technology Corporation is Shaping the Future of Sound(R) by developing
and licensing its technology and intellectual property portfolio which includes:
the award-winning HSS(R) (HyperSonic(R) Sound Technology); NeoPlanar(R)
Technology; LRAD(TM) (Long Range Acoustic Device); PureBass(R) Sub-Woofer
Technology; and Stratified Field(R) Technology (SFT(R)). The Company is
establishing a strong portfolio of patents, trademarks, and intellectual
property including over 140 U.S. and foreign patents and patent filings to date.
For more information on the company and its technologies and products please
visit our web site at www.atcsd.com.

SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF
1995: Except for historical information contained herein, the matters discussed
are forward-looking statements within the meaning of Section 21E of the
Securities Exchange Act. You should not place undue reliance on these
statements. We base these statements on particular assumptions that we have made
in light of our industry experience, the stage of product and market development
as well as our perception of historical trends, current market conditions,
current economic data, expected future developments and other factors that we
believe are appropriate under the circumstances. These statements involve risks
and uncertainties that could cause actual results to differ materially from
those suggested in the forward-looking statements, including but not limited to
changes in the sound reproduction industry, our ability to develop future
products, technology shifts, potential technical or manufacturing difficulties
that could delay products, competition, pricing pressures, the uncertainty of
market acceptance of new products and services by customers, warranty or other
claims, the outcome of pending or future litigation, general economic factors
and other risks identified and discussed in the Company's filings with the
Securities and Exchange Commission. These forward-looking statements are based
on information and management's expectations as of the date hereof. Future
results may differ materially from the Company's current expectations. American
Technology Corporation disclaims any intent or obligation to update those
forward-looking statements, except as otherwise specifically stated.

                                      # # #

FOR FURTHER INFORMATION CONTACT:
Investor Relations:                              Media Inquiries:
Robert Putnam                                    Don Mathias
(858) 679-3168                                   (949) 855-4520
robert@atcsd.com                                 dwmath@aol.com


</TEXT>
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