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<SEC-DOCUMENT>0001181431-09-054771.txt : 20091203
<SEC-HEADER>0001181431-09-054771.hdr.sgml : 20091203
<ACCEPTANCE-DATETIME>20091203145717
ACCESSION NUMBER:		0001181431-09-054771
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20091201
ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
FILED AS OF DATE:		20091203
DATE AS OF CHANGE:		20091203

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:		091219961

	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>rrd258764.htm
<DESCRIPTION>APPROVAL OF 2010 BONUS PLAN
<TEXT>

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			Prepared By R.R. Donnelley Financial -- Form 8-K
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		<div>
			<font Size="1">&nbsp;</font>
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				<b>UNITED STATES </b>
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				<b>SECURITIES AND EXCHANGE COMMISSION</b>
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			<font Face="times New Roman" Size="2" Color="#000000">
				<b>Washington, D.C. 20549</b>
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			<font Size="1">&nbsp;</font>
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			<font Face="times New Roman" Size="5" Color="#000000">
				<b>Form 8-K </b>
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			<font Size="1">&nbsp;</font>
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			<font Face="times New Roman" Size="4" Color="#000000">
				<b>CURRENT REPORT</b>
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				<b>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</b>
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			<font Size="1">&nbsp;</font>
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			<font Face="times New Roman" Size="3" Color="#000000">
				<b>Date of Report (Date of earliest event reported):&nbsp;&nbsp;12/01/2009 </b>
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				<b>American Technology Corporation</b>
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			<font Face="times New Roman" Size="2" Color="#000000">
				<b>(Exact name of registrant as specified in its charter)</b>
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			<font Size="1">&nbsp;</font>
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			<font Face="times New Roman" Size="3" Color="#000000">
				<b>Commission File Number:&nbsp;&nbsp;000-24248</b>
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			<font Size="1">&nbsp;</font>
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							<font Face="times New Roman" Size="3" Color="#000000">
								<b>Delaware</b>
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						<font Face="times New Roman" Size="1">
							&nbsp;&nbsp;
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							<font Face="times New Roman" Size="3" Color="#000000">
								<b>87-0361799</b>
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						<div Style="margin-left:2%; Text-indent:-2%" Align="center">
							<font Face="times New Roman" Size="2" Color="#000000">
								<b>(State or other jurisdiction of</b>
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						<font Face="times New Roman" Size="1">
							&nbsp;&nbsp;
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					<td Valign="bottom" Align="center" Width="59%">
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							<font Face="times New Roman" Size="2" Color="#000000">
								<b>(IRS Employer</b>
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						<div Style="margin-left:2%; Text-indent:-2%" Align="center">
							<font Face="times New Roman" Size="2" Color="#000000">
								<b>incorporation)</b>
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						<font Face="times New Roman" Size="1">
							&nbsp;&nbsp;
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					<td Valign="bottom" Align="center" Width="59%">
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							<font Face="times New Roman" Size="2" Color="#000000">
								<b>Identification No.)</b>
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			<font Size="1">&nbsp;</font>
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		<div Align="center">
			<font Face="times New Roman" Size="3" Color="#000000">
				<b>15378 Avenue of Science, Ste 100,</div><div Align="center">San Diego, California 92128</b>
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			<font Face="times New Roman" Size="2" Color="#000000">
				<b>(Address of principal executive offices, including zip code)</b>
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			<font Size="1">&nbsp;</font>
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			<font Face="times New Roman" Size="3" Color="#000000">
				<b>858-676-1112</b>
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			<font Face="times New Roman" Size="2" Color="#000000">
				<b>(Registrant&#146;s telephone number, including area code)</b>
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			<font Size="1">&nbsp;</font>
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				<b> </b>
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				<b>(Former name or former address, if changed since last report)</b>
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			<font Size="1">&nbsp;</font>
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	<div Align="left">
		<font Face="times New Roman" Size="2" Color="#000000">
			<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>
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	</div>


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		<font Face="times New Roman" Size="2" Color="#000000">
			<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))
			</b>
		</font>
	</div>


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		<font Size="1">&nbsp;</font>
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	<hr Size="4" Noshade Color="#000000" Align="left">
	<p Style='page-break-before:always'>
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			<font Size="1">&nbsp;</font>
		</div>
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			<font Face="times New Roman" Size="2" Color="#000000">
				<b>Item 5.02.&nbsp;&nbsp;&nbsp;&nbsp;Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers</b>
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			<font Size="1">&nbsp;</font>
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				On December 1, 2009, the Compensation Committee of our Board of Directors recommended, and the Board approved, an incentive bonus plan for fiscal year 2010. Target bonus amounts vary based on a percentage of the employee's base salary, which are 50% of base salary for executive officers and other employees range from 10% to 50% of base salary depending on their level of responsibility. A bonus payment will be made at three levels, including at 50% of target, at target and at 200% of target, based upon the achievement by our company of specified earnings per share goals, including in such calculation the cost of the incentive plan and excluding from such calculation expenses related to the revaluation of warrants in accordance with Accounting Standards Codification 815-40. For purposes of the earnings per share calculation, the number of shares outstanding will also be held constant as of October 1, 2009. All of our employees will be entitled to participate in the incentive plan.
			</font>
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			<font Size="1">&nbsp;</font>
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	<hr  Size="3" Color="#cceeff" Width="100%" Align="center">
	<p Align="center"><font Size="2">&nbsp;</font>
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			<b>SIGNATURES</b>
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		<font Size="1">&nbsp;</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.
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		<font Size="1">&nbsp;</font>
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					&nbsp;
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					&nbsp;
				</td>
				<td>
					&nbsp;
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					&nbsp;
				</td>
				<td Valign="top" Align="center" Width="3%">
					&nbsp;
				</td>
				<td Valign="bottom" Width="3%">
					&nbsp;
				</td>
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					<div Style="margin-left:2%; Text-indent:-2%">
						<font Face="times New Roman" Size="2" Color="#000000">
							American Technology Corporation
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					</div>
				</td>
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			<tr>
				<td>
					&nbsp;
				</td>
			</tr>
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				<td>
					&nbsp;
				</td>
			</tr>
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					<div Style="margin-left:2%; Text-indent:-2%">
						<font Face="times New Roman" Size="2" Color="#000000">
							Date: December 03, 2009
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					&nbsp;
				</td>
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					&nbsp;
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					&nbsp;
				</td>
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						<font Face="times New Roman" Size="2" Color="#000000">
							By:
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					&nbsp;
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			<td Valign="top" Width="53%">
				<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>
				</div>
				<hr Noshade Align="left" Color="#000000">
			</td>
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			<td>
				&nbsp;
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				&nbsp;
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				&nbsp;
			</td>
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				&nbsp;
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			<td>
				&nbsp;
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				&nbsp;
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				&nbsp;
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				&nbsp;
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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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				&nbsp;
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				&nbsp;
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				&nbsp;
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				&nbsp;
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				&nbsp;
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				&nbsp;
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				&nbsp;
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				&nbsp;
			</td>
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				<div>
					<font Face="times New Roman" Size="2" Color="#000000">
						Chief Financial Officer
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			<td>
				&nbsp;
			</td>
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				&nbsp;
			</td>
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