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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-049786.txt : 20060925
<SEC-HEADER>0000000000-05-049786.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20050927123845
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-049786
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050927

FILED FOR:		

	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:		UPLOAD

	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>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
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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??

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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



</TEXT>
</DOCUMENT>
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