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<FILENAME>filename1.txt
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Mail Stop 3561

      							September 27, 2005

Mr. Michael A. Russell,
Chief Financial Officer
American Technology Corporation
13114 Evening Creek Drive South
San Diego, CA 92128S

	Re:	American Technology Corporation
      Form 10-K for Fiscal Year Ended September 30, 2004
		Filed December 28, 2004

		Forms 10-Q for Fiscal Quarters Ended March 31, 2005 and
      June 30, 2005
      File No. 0-24248

Dear Mr. Russell:

We have completed our review of your Form 10-K and related filings
and do not, at this time, have any further comments.



							Sincerely,



							Larry Spirgel
							Assistant Director

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Mr. Michael A. Russell,
American Technology Corporation
August 19, 2005
Page 6



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

         DIVISION OF
CORPORATION FINANCE



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