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<SEC-DOCUMENT>0001181431-08-042578.txt : 20080709
<SEC-HEADER>0001181431-08-042578.hdr.sgml : 20080709
<ACCEPTANCE-DATETIME>20080708202812
ACCESSION NUMBER:		0001181431-08-042578
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080702
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20080709
DATE AS OF CHANGE:		20080708

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:		08943732

	BUSINESS ADDRESS:	
		STREET 1:		15378 AVENUE OF SCIENCE, SUITE 100
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92128
		BUSINESS PHONE:		858-676-1112

	MAIL ADDRESS:	
		STREET 1:		15378 AVENUE OF SCIENCE, SUITE 100
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92128
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>rrd212891.htm
<DESCRIPTION>PRESS RELEASE DATED JULY 2, 2008
<TEXT>


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<title>Prepared By R.R. Donnelley Financial -- Form 8-K</title>
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<b>UNITED STATES </b></font></div>

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<b>SECURITIES AND EXCHANGE COMMISSION </b></font></div>

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<b>Washington, D.C. 20549 </b></font></div>

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<b>Form 8-K </b></font></div> <div><font Size="1">&nbsp;</font></div>

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<b>Current Report </b></font></div>

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<b>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 </b></font></div>

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<b>Date of Report (Date of earliest event reported):&nbsp;&nbsp;07/02/2008 </b></font></div>




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<b>American Technology Corporation </b></font></div>

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<b>(Exact name of registrant as specified in its charter)</b></font></div>

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<b>Commission File Number:&nbsp;&nbsp;000-24248</b></font></div>

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<div Align="center"><font Face="times New Roman" Size="3" Color="#000000"><b>Delaware</b></font>
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<div Align="center"><font Face="times New Roman" Size="3" Color="#000000"><b>87-0361799</b></font>
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<b>(State or other jurisdiction of</b></font>
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<div Align="center"><font Face="times New Roman" Size="2" Color="#000000"><b>(IRS Employer</b></font>
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<b>incorporation)</b></font>
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<b>Identification No.)</b></font>
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<b>15378 Avenue of Science, Ste 100,</div><div Align="center">San Diego, California 92128</b></font></div>


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<b>(Address of principal executive offices, including zip code)</b></font>
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<b>858-676-1112 </b></font>
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<b>(Registrant&#146;s telephone number, including area code)</b></font>
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<b> </b></font>
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<b>(Former name or former address, if changed since last report) </b></font>
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<b>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:<BR><BR>
</b></font>


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<b>[&nbsp;&nbsp;]&nbsp;&nbsp;
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<BR><BR>

[&nbsp;&nbsp;]&nbsp;&nbsp;
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR><BR>


[&nbsp;&nbsp;]&nbsp;&nbsp;
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR><BR>


[&nbsp;&nbsp;]&nbsp;&nbsp;
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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<b>Item 2.02.&nbsp;&nbsp;&nbsp;&nbsp;Results of Operations and Financial Condition</b></font>
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On July 2, 2008, we issued a press release announcing preliminary financial information for the fiscal quarter ended June 30, 2008. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.<p>In accordance with General Instruction B.2 of Form 8-K, the information in this Item 2.02, including Exhibit 99.1, shall not be deemed 'filed' for purposes of Section 18 of the Securities Exchange Act of 1934, 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, or the Exchange Act, except as expressly set forth by specific reference in such a filing.</font>
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<b>Item 9.01.&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits</b></font>
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(d) Exhibits.<p>Exhibit Number&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description</div><div align="left" style="text-indent:4%">99.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  Press Release, dated July 2, 2008, issued by American Technology Corporation.</font>
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<b>Signature(s) </b></font>
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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. </font>
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	American Technology Corporation</font>
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	Date: July 08, 2008</font>
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	By:</font>
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	/s/&nbsp;&nbsp;&nbsp;&nbsp;Katherine H. McDermott</font>
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	Katherine H. McDermott</font>
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	<div><font Face="times New Roman" Size="2" Color="#000000">Chief Financial Officer</font>
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<b>Exhibit Index </b></font>
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	<b>Exhibit&nbsp;No.</b></font>
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	EX-99.1</font>
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	Press release dated July 2, 2008</font>
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<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>rrd212891_24983.htm
<DESCRIPTION>PRESS RELEASE DATED JULY 2, 2008
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<TITLE>FOR RELEASE UPON APPROVAL</TITLE>
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<B><P>&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;&#9;</P>
<FONT SIZE=4><P ALIGN="CENTER"><A NAME="_DV_M2"></A>AMERICAN TECHNOLOGY'S INCREASING LRAD-X&trade; SALES </P>
<P ALIGN="CENTER">BOOST FISCAL Q3 2008 REVENUES </P>
</B></FONT><P><A NAME="_DV_M3"></A></P>
<B><P><A NAME="_DV_M4"></A>SAN DIEGO, CA, July 2, 2008 - American Technology Corporation (ATC) (NASDAQ: ATCO), </B>a leading provider of directed sound products and technologies, announced today that increasing LRAD-X&trade; sales boosted fiscal Q3 2008 revenues over fiscal Q3 2007 revenues and have the Company on track to report a strong second half of its fiscal year. </P>
<P>&quot;We experienced increasing LRAD order demand in fiscal Q3 that is continuing to grow into fiscal Q4,&quot; said Tom Brown, president and CEO of American Technology. &quot;Our recently launched LRAD-X products are being well received by U.S. military officials, and domestic and international customers in the oil and gas, maritime security and cruise line industries.&quot; </P>
<P>&quot;In Q3, we shipped LRADs to the U.S. military and to international destinations in Europe, Asia, South America, and the Middle East,&quot; continued Brown. &quot;Per our previous guidance, we expect a strong second half of the fiscal year, contributing to higher revenues and product margins for the fiscal year ending September 30, 2008 over the fiscal year ended September 30, 2007.&quot; </P>
<P>&quot;The growing acceptance of our proprietary LRAD-X product line is translating into increasing orders and product visibility,&quot; added Brown. &quot;We look forward to finalizing and issuing fiscal Q3 results, holding our quarterly conference call and announcing new business developments.&quot;</P>
<B><FONT SIZE=3>
</FONT><FONT FACE="Times" SIZE=3><P>About American Technology Corporation</P>
</B><P>American Technology Corporation is Shaping the Future of Sound&reg; by providing directed audio solutions that place clear, highly intelligible sound exactly where needed. ATC's Long Range Acoustic Device (LRAD&reg;), HyperSonic&reg; Sound, and NeoPlanar&reg; product lines make up the core of an expanding portfolio of directed sound products and technologies. For more information about ATC and its directed sound solutions please visit the company's web site at <B>www.atcsd.com.</B> </P>
</FONT><B><FONT SIZE=2>
</FONT><FONT FACE="Times" SIZE=2><P>Safe Harbor statement under the Private Securities Litigation Reform Act of 1995:</B> 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, the performance of our management team, market acceptance of our directed sound technologies and products, entry of competitors, the 
possibility our intellectual property protections will not prevent others from marketing products similar to or competitive with our products, potential technical or manufacturing difficulties that could delay product deliveries or increase warranty costs, and other risks identified and discussed in our 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 our current expectations. For more information regarding other potential risks and uncertainties, see the "Risk Factors" section of the Company's Form 10-K for the fiscal year ended September 30, 2007 and Form 10-Q for the quarter ended March 31, 2008. American Technology Corporation disclaims any intent or obligation to update those forward-looking statements, except as otherwise specifically stated.</P>
</FONT><FONT SIZE=2>
</FONT><FONT FACE="Times" SIZE=3><P>FOR FURTHER INFORMATION CONTACT:</P>
<P>Investor Relations: </P>
<P>Robert Putnam </P>
<P>(858) 676-0519  &#9;</P>
<P>robert@atcsd.com</P>
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