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<SEC-DOCUMENT>0001181431-08-056641.txt : 20081008
<SEC-HEADER>0001181431-08-056641.hdr.sgml : 20081008
<ACCEPTANCE-DATETIME>20081008150453
ACCESSION NUMBER:		0001181431-08-056641
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20081008
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20081008
DATE AS OF CHANGE:		20081008

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:		081114202

	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>rrd220525.htm
<DESCRIPTION>PRESS RELEASE DATED OCTOBER 8, 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;10/08/2008 </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 October 8, 2008, we issued a press release announcing preliminary financial information for the fourth fiscal quarter and fiscal year ended September 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 October 8, 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: October 08, 2008</font>
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	By:</font>
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	<div Style="margin-left:2%; Text-indent:-2%"><font Face="times New Roman" Size="2" Color="#000000">
	/s/&nbsp;&nbsp;&nbsp;&nbsp;Katherine H. McDermott</font>
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	<div Style="margin-left:2%; Text-indent:-2%"><font Face="times New Roman" Size="2" Color="#000000">
	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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	<b>Description</b></font>
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	EX-99.1</font>
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	Press release dated October 8, 2008</font>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>rrd220525_26061.htm
<DESCRIPTION>PRESS RELEASE DATED OCTOBER 8, 2008
<TEXT>
<HTML>
<HEAD>
<TITLE>FOR RELEASE UPON APPROVAL</TITLE>
</HEAD>
<BODY>
<B><P>FOR IMMEDIATE RELEASE&#9;&#9;&#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 TO REPORT RECORD </P>
<P ALIGN="CENTER">REVENUES FOR FISCAL Q4 AND FISCAL YEAR 2008 </P>
</B></FONT><P ALIGN="CENTER"></P>
<B><FONT SIZE=4><P ALIGN="CENTER"><A NAME="_DV_M3"></A>Strong Second Half LRAD-X&trade; Sales Account for Record Revenues</P>
</B></FONT>
<B><P><A NAME="_DV_M4"></A>SAN DIEGO, CA, October 8, 2008 - American Technology Corporation (ATC) (NASDAQ: ATCO), </B>a leading provider of directed sound products and technologies, announced today that it expects to report record fiscal year revenues of over $11 million for its fiscal year ended September 30, 2008 due to strong second half LRAD-X&trade; sales. ATC also announced that it expects to report record fiscal Q4 revenues totaling more than $3.8 million, an increase of approximately140% over Q4 2007. </P>
<P>&quot;The significant investment we made in our LRAD-X product line and technology in the first half of the fiscal year began paying off in the second half as we expect to report over $6.5 million in revenues for the last two quarters of FY 2008, an increase of approximately 40% over the first two fiscal quarters,&quot; said Tom Brown, president and CEO of American Technology. &quot;We have created a &quot;Best of Breed&quot; offering with our LRAD-X product series. LRAD-X acoustic hailing and warning devices (AHDs) are the only AHDs that meet all of the stringent requirements of the U.S. Military.&quot;</P>
<P>&quot;We are seeing strong and growing interest and business from the U.S. Military, commercial security companies, and international customers,&quot; continued Brown. &quot;We are also experiencing strong market interest and acceptance of our LRAD 100X&trade; handheld AHD which we began shipping last quarter.&quot;</P>
<P>&quot;In fiscal 2009, we expect to continue growing our business, increasing LRAD-X sales and achieving year-over-year revenue growth,&quot; concluded Brown. &quot;We look forward to finalizing and issuing fiscal 2008 financial results, holding our year-end conference call, and announcing further orders and business developments this quarter.&quot;</P>
<B><FONT SIZE=3>
</FONT><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>
<B><FONT SIZE=2>
</FONT><FONT FACE="Times" SIZE=3><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 June 30, 2008. American Technology Corporation disclaims any intent or obligation to update those forward-looking statements, except as otherwise specifically stated.</P>
</FONT>
<P>FOR FURTHER INFORMATION CONTACT:</P>
<P>Investor Relations:&#9;&#9;&#9;&#9;&#9;</P>
<P>Robert Putnam&#9;&#9;&#9;&#9;&#9;</P>
<P>(858) 676-0519&#9;&#9;&#9;&#9;&#9;</P>
<P>robert@atcsd.com<FONT SIZE=3>&#9;</P>
</FONT>
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