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<SEC-DOCUMENT>0001019687-05-001865.txt : 20050708
<SEC-HEADER>0001019687-05-001865.hdr.sgml : 20050708
<ACCEPTANCE-DATETIME>20050708170815
ACCESSION NUMBER:		0001019687-05-001865
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050707
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20050708
DATE AS OF CHANGE:		20050708

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:		05946395

	BUSINESS ADDRESS:	
		STREET 1:		13114 EVENING CREEK DRIVE SOUTH
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92128
		BUSINESS PHONE:		6196792114

	MAIL ADDRESS:	
		STREET 1:		13114 EVENING CREEK DRIVE SOUTH
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92128
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>atco_8k070805.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
<html>
  <head>
    <title>
      Current Report
</title><!-- Licensed to: PublicEase, Inc.-->
<!-- Document Created using EDGARIZER HTML 3.0.0.25799 -->
<!-- Copyright 2005 EDGARfilings, Ltd., an IEC company.-->
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  <body alink="#0033ff" bgcolor="#ffffff" link="#0033ff" vlink="#0033ff" style="MARGIN: 5%; TEXT-INDENT: 0pt"><br>
    <p align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman">UNITED
      STATES<br>SECURITIES AND EXCHANGE COMMISSION<br><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">WASHINGTON,
      D.C. 20549</font></font></p>
    <hr style="COLOR: #000000" align="center" noshade size="1" width="20%">
    <p align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="5"><strong>FORM
      8-K </strong></font></p>
    <hr style="COLOR: #000000" align="center" noshade size="1" width="20%">
    <p align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2"><strong>CURRENT
      REPORT</strong></font></p>
    <p align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2"><strong>Pursuant
      to Section 13 or 15(d) of<br>the Securities Exchange Act
      of 1934 </strong></font></p>
    <p align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">Date
      of Report (Date of Earliest Event Reported): <strong><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">July
      8,
      2005 (July 7, 2005)</font></strong></font></p>
    <hr style="COLOR: #000000" align="center" noshade size="1" width="20%">
    <p align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif"><font size="5"><strong>AMERICAN
      TECHNOLOGY CORPORATION</strong><br><font size="2">(Exact
      Name of Registrant as Specified in Charter)</font></font></font></p>
    <hr style="COLOR: #000000" align="center" noshade size="1" width="20%"><br>
    <div align="left">
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="bottom">
            <td width="33%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2"><strong>Delaware</strong></font></div>
            </td>
            <td width="34%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2"><strong>000-24248</strong></font></div>
            </td>
            <td width="33%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2"><strong>87-0361799</strong></font></div>
            </td>
          </tr>
          <tr valign="top">
            <td width="33%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">(State
                or Other Jurisdiction of Incorporation)</font></div>
            </td>
            <td width="34%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">(Commission
                File Number)</font></div>
            </td>
            <td width="33%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">(IRS
                Employer Identification
                No.)</font></div>
            </td>
          </tr>

      </table>
    </div><br>
    <div align="left">
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="bottom">
            <td width="67%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2"><strong>13114
                Evening Creek Drive South, San Diego,
                California</strong></font></div>
            </td>
            <td width="33%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2"><strong>92128</strong></font></div>
            </td>
          </tr>
          <tr valign="top">
            <td width="67%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">(Address
                of Principal Executive Offices)</font></div>
            </td>
            <td width="33%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">(Zip
                Code)</font></div>
            </td>
          </tr>

      </table>
    </div><br>
    <p align="center"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">Registrant&#8217;s
      Telephone Number, Including Area Code:&#160;<strong>(858)
      679-2114</strong></font></p>
    <p align="left"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">Check
      the appropriate box below if the Form 8-K filing is intended to
      simultaneously satisfy the filing obligation of the registrant under any of
      the
      following provisions (see General Instruction A.2. below): </font></p>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top">
            <td width="3%"><font style="FONT-FAMILY: WINGDINGS" size="2">&#168;</font></td>
            <td width="97%"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">Written
              communications pursuant to Rule 425 under the Securities
              Act (17 CFR 230.425)</font></td>
          </tr>

      </table>
    </div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top">
            <td width="3%"><font style="FONT-FAMILY: WINGDINGS" size="2">&#168;</font></td>
            <td width="97%"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">Soliciting
              material pursuant to Rule 14a-12 under the Exchange Act
              (17 CFR 240.14a-12)</font></td>
          </tr>

      </table>
    </div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top">
            <td width="3%"><font style="FONT-FAMILY: WINGDINGS" size="2">&#168;</font></td>
            <td width="97%"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">Pre-commencement
              communications pursuant to Rule 14d-2(b) under the
              Exchange Act (17 CFR 240.14d-2(b))</font></td>
          </tr>

      </table>
    </div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top">
            <td width="3%"><font style="FONT-FAMILY: WINGDINGS" size="2">&#168;</font></td>
            <td width="97%"><font style="FONT-FAMILY: Times New Roman, Times, Serif" size="2">Pre-commencement
              communications pursuant to Rule 13e-4(c) under the
              Exchange Act (17 CFR 240.13e-4(c))</font></td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
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      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="1">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div>&#160;</div>
    <div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        2.02&#160;&#160;&#160; RESULTS OF OPERATIONS AND FINANCIAL
        CONDITION</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
        July
        7, 2005, American Technology Corporation issued a press release </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">announcing
        estimated revenues for the fiscal quarter ended June 30, 2005. A copy of
        the
        press release is attached hereto as Exhibit 99.1. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
        accordance with General Instruction B.2. of Form 8-K, the information in
        this
        Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed &#8220;filed&#8221;
        for purposes of Section 18 of the Securities Exchange Act of 1934, as amended
        (the &#8220;Exchange Act&#8221;), or otherwise subject to the liability of that section, nor
        shall it be deemed incorporated by reference in any filing under the Securities
        Act of 1933, as amended, or the Exchange Act, except as expressly set forth
        by
        specific reference in such a filing.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
        9.01&#160;&#160;&#160; FINANCIAL STATEMENTS AND EXHIBITS</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">

            <tr valign="top" style="LINE-HEIGHT: 1.25">
              <td style="WIDTH: 27pt">
              </td>
              <td align="left" style="WIDTH: 18pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(c)</font></td>
              <td align="left">
                <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibits</font></div>
              </td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.1&#160;
        Press Release dated July 7, 2005</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br>&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
        to the requirements of the Securities Exchange Act of 1934, the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">registrant
        has duly caused this report to be signed on its behalf by the </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">undersigned
        hereunto duly authorized.</font></div>
    </div>
    <div>&#160;</div>
    <div>
      <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">AMERICAN
              TECHNOLOGY CORPORATION</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;<br>&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date:&#160;July
              8, 2005</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/&#160;MICHAEL
              A. RUSSELL</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font size="1">&#160;</font></td>
            <td align="left">
              <hr style="COLOR: #000000" align="left" noshade size="1" width="80%">
            </td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Michael
              A. Russell<br>Chief Financial Officer</font></td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
  </body>
</html>


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>atco_8kex9901.htm
<DESCRIPTION>PRESS RELEASE
<TEXT>
<html>
  <head>
    <title>
      Press Release
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<!-- Document Created using EDGARIZER HTML 3.0.0.25799 -->
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  <body bgcolor="#ffffff">
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right">Exhibit
      99.1</div>
    <div>&#160;</div>
    <div>&#160;</div>
    <div><br>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>AMERICAN
        TECHNOLOGY CORPORATION ANNOUNCES PRELIMINARY Q3 REVENUES,</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>PROVIDES
        Q4 GUIDANCE</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>A.J.
        Ballard Promoted to Senior Director of Company's </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Government
        and Force Protection System's Group </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Company
        Reports Change of Auditors</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SAN
        DIEGO, California, July 7, 2005- American Technology Corporation (NASDAQ:
        ATCO),
        a leading innovator of proprietary sound reproduction technologies and products,
        today announced preliminary unaudited revenues of approximately $1.2 million
        for
        the quarter ended June 30, 2005. The company also announced that it expects
        revenues in the fourth quarter ending September 30, 2005 to be approximately
        $4
        million.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">"Before
        any contribution from fourth quarter revenues, revenues for the first nine
        months of fiscal 2005 have already exceeded total fiscal 2004 revenues by
        44
        percent," said Kalani Jones, ATC's chief operating officer and president.
        "Our
        fiscal third quarter revenues are consistent with our previous guidance of
        uneven quarterly revenues due to the early stages of the markets and products
        in
        which we are involved." </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Jones
        added, "We allocated substantial resources in fiscal Q3 to expand our product
        line and prepare our MRAD&#8482; and HSS&#174; H450 products for market. We are pleased
        with the market reception to these new products. MRAD has been successfully
        demonstrated to a wide range of government, military and commercial customers.
        Also, we have a growing backlog of H450 orders that today is in excess of
        $300,000 with further orders expected. We also expect other new products
        outlined in our June 16, 2005 release to contribute revenues in fiscal Q4."
        (http://www.atcsd.com/PressReleases/06_16_05.html)</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        company further announced that A.J. Ballard has been promoted to senior director
        of ATC's government and force protection systems group. Ballard previously
        was
        director of LRAD&#8482; and MRAD sales and marketing in the group and has been
        responsible for LRAD sales since early 2004.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">"A.J.
        and
        his team have been instrumental in the success of LRAD; we are pleased to
        have
        him take over leadership of our government group sales efforts," commented
        Jones. "Ken Winter will support A.J. by continuing in his position as director
        of NeoPlanar&#174;-based government and force protection product sales."
</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">"I
        appreciate the opportunity to lead a great team dedicated to ramping sales
        of
        unique sound solutions to government, military and commercial force protection
        customers," said Ballard. "Based on LRAD's continuing success in Iraq and
        around
        the world, we are making significant progress with national and international
        government and military officials in landing expected larger, more frequent
        LRAD
        and MRAD orders." </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
        company reported that it has engaged Swenson Advisors, LLP (Swenson) as its
        principal independent registered public accounting firm following the
        resignation of BDO Seidman, LLP (BDO). In connection with BDO's audit for
        each
        of the fiscal years ended September 30, 2004 and 2003, and through the interim
        period from October 1, 2004 through June 29, 2005, there have been no
        disagreements between ATC and BDO on any matters of accounting principles
        or
        practices, financial statement disclosure or auditing scope or procedure.
        </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Swenson
        is one of California's fastest growing regional accounting firms with worldwide
        services through INTEGRA International. Swenson's professional team provides
        a
        full range of financial solutions to expanding enterprises. Swenson will
        be
        reviewing the company's financial statements for the quarter ended June 30,
        2005
        and auditing the company's financial statements for the year ending September
        30, 2005. </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Jones
        also announced, "With a strong portfolio of products ready for market, we
        have
        transitioned from having a large in-house engineering staff to building our
        sales and marketing organization. While we continue to have a talented core
        research and development group, we have recently, significantly reduced our
        engineering resources. We anticipate this will improve our overall fiscal
        Q4
        operating results and substantially lower our monthly operating costs going
        forward." </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">"After
        having allocated significant resources over the last two quarters in
        accelerating the completion of MRAD, H450, Sound Sentinel&#8482;, Sound Vector&#8482; and
        other sound reproduction devices, we are now focused on the sales and marketing
        of these products," Jones concluded. "We expect results in fiscal Q4 will
        demonstrate that our commercial products group is on its way to contributing
        significant revenues to ATC, while our government and force protection systems
        group improves over fiscal Q3."</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        <div id="HDR">
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>About
        American Technology Corporation</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">American
        Technology Corporation is Shaping the Future of Sound&#174; by developing,
        manufacturing and globally distributing its proprietary sound technologies
        and
        products. ATC currently offers a comprehensive line of directed sound solutions
        ranging from force protection to home audio. Current product offerings include:
        </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>HSS&#174;</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        - Highly
        focused ultrasonic columns provide extremely accurate control of sound placement
        for digital signage, paging and announcing systems, tradeshow exhibits and
        home
        audio applications. The recently announced Model H450 is an economical and
        flexible product adaptable to meet the needs of many sound reproduction
        markets;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>
        LRAD&#8482;</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        - is a
        breakthrough long-range hailing and warning, directed acoustic device designed
        to communicate with authority and exceptionally high intelligibility in a
        15-30&#176;
        beam. LRAD can issue a verbal challenge with instructions in excess of 500
        meters and has the capability of following up with a warning tone to influence
        behavior or determine intent. LRADs are currently deployed in a variety of
        government, military and commercial applications around the world, including
        military deployments with the U.S. Marine Corps, U.S. Army, and U.S. Navy
        in
        Operation Iraqi Freedom;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>
        MRAD&#8482;</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        - is
        about half the size and weight of LRAD. MRAD is optimized for land and
        vehicle-based operations. MRAD is intended for multiple commercial,
        government/military, and local, national and international law enforcement
        applications. MRAD is expected to be particularly effective on armored vehicles
        for urban warfare, at checkpoints, and for use in access denial; </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>NeoPlanar&#174;
        Panels</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        -
        include thin film planar magnetic speakers which feature high output with
        exceptional clarity. NeoPlanar panels are being offered for a diverse range
        of
        applications from home theaters to large entertainment venues. NeoPlanar
        panels
        are currently installed in arenas, on-board a U.S. Navy aircraft carrier,
        and on
        a large private yacht, and are being utilized for home and outdoor
        entertainment. NeoPlanar panels have also been licensed for automotive use;
        </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SoundSentinel&#8482;</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        - is a
        NeoPlanar-based solution for mass notification and public address systems
        with
        an effective range in excess of 500 yards. Tyco/ADT Security Systems is
        currently offering this product to its extensive customer list; </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SoundSaber&#8482;</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        - is a
        hardened NeoPlanar-based solution for providing highly intelligible sound
        in
        challenging acoustic environments such as airports, hangar bays, warehouses
        and
        other large commercial and government facilities. Installations are currently
        underway; </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SoundCluster&#8482;</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        - is a
        customized horn array engineered specifically for outdoor areas where ambient
        noise fluctuates dramatically. Sound Cluster automatically adjusts its volume
        output based on the ambient noise present. Aircraft carrier installations
        are
        currently being tested and evaluated by the U.S. Navy; </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SoundVector&#8482;</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        - is a
        new scaleable, directional sound technology for replacing today's noisy
        omni-directional hazard signals, back-up alarms, sirens, and train whistles,
        and
        other sound reproduction technologies. The Company is establishing a strong
        portfolio of patents, trademarks, and intellectual property including over
        215
        U.S. and foreign patents and patent filings to date. For more information
        on the
        company and its technologies and products please visit our recently renovated
        web site at www.atcsd.com.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Safe
        Harbor statement under the Private Securities Litigation Reform Act of
        1995:</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
        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.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FOR
        FURTHER INFORMATION CONTACT:</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Media
        Relations: </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Don
        Mathias</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(949)
        855-4520</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">dwmath@aol.com
        </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Investor
        Relations: </strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Robert
        Putnam</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(858)
        679-3168 </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">robert@atcsd.com
        </font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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