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                           Applied DNA Sciences, Inc.
                       9229 W. Sunset Boulevard, Suite 830
                          Los Angeles, California 90069

================================================================================

October 28, 2005

VIA EDGAR AND FEDERAL EXPRESS
-----------------------------

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549

         Attn:    Jeffrey Riedler, Assistant Director
                  Division of Corporation Finance

                  Albert Lee, Esq.

         Re:      Applied DNA Sciences, Inc.
                  Amendment No. 3 to Registration Statement on Form SB-2
                  File No. 333-122848
                  Amended Registration Statement filed August 29, 2005

Ladies and Gentlemen:

     The following  responses address the comments of the reviewing Staff of the
Commission  as set forth in a  comment  letter  dated  September  12,  2005 (the
"Comment Letter")  relating to Amendment No. 3 to the Registration  Statement on
Form SB-2 (the  "Registration  Statement")  of Applied DNA  Sciences,  Inc. (the
"Company").  The answers set forth herein refer to each of the Staffs'  comments
by number.

     We are  filing  herewith  Amendment  No.  4 to the  Company's  Registration
Statement.

FORM SB-2
---------

General
-------

1.   We note that on pages 19 and 20 of your  SB-2,  Amendment  No. 3, you state
     that you have entered into a licensing  agreement  with Biowell  Technology
     Inc.  pursuant to which  Biowell is required to pay you a royalty of 10% on
     all net sales and is required to meet certain  minimum  annual net sales in
     various  territories,  including Iran and Syria.  In light of the fact that
     Iran and Syria have been  identified by the U.S. State  Department as state
     sponsors of terrorism and are subject to economic sanctions administered by
     the U.S.  Treasury  Department's  Office of Foreign Assets Control,  please
     describe for us the extent of your  current  and/or  anticipated  contacts,
     directly or indirectly,  including through licensees,  with Iran and Syria,
     and entities in Iran and Syria;  the  materiality  to you of your  contacts
     with  Iran  and  Syria;  and  your  view  as  to  whether  those  contacts,
     individually or in the aggregate, constitute a material investment risk for


<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 2 of 17

     your security  holders.  In preparing  your response  please  consider that
     evaluations  of  materiality  should  not be based  solely on  quantitative
     factors,  but should include  consideration  of all factors,  including the
     potential  impact of corporate  activities upon a company's  reputation and
     share value,  that a reasonable  investor would deem important in making an
     investment  decision.  In this regard,  we note that legislation  requiring
     divestment  from, or reporting of interests in,  companies that do business
     with countries  designated as state sponsors of terrorism has recently been
     adopted by Arizona and Louisiana.

     Response
     --------

     There are no past, current or intended,  communications,  personal contacts
     or contracts,  directly or indirectly,  of any nature whatsoever  including
     through licensees or  intermediaries,  with Iran and/or Syria,  and/or with
     entities  in Iran  and  Syria.  This  situation  applies  to  both  Biowell
     Technologies  Inc and to  Applied  DNA  Sciences,  Inc.  Thirty  three (33)
     countries  were  listed  in the  license  agreement.  Iran and  Syria  were
     included  simply as part of the  process  to compile a list  including  all
     countries in the geographical  territories  licensed to Biowell Technology,
     Inc. The license  agreement was composed to cover all countries in Asia and
     the Middle East. We are presently  will at all times in the future be fully
     compliant   with  all  US  Government   regulations   dealing  with  export
     restrictions.  We  have  subsequently  amended  the  license  agreement  to
     indicate  that  any  country  that has been  identified  by the U.S.  State
     Department  as state  sponsors  of  terrorism  or are  subject to  economic
     sanctions  administered by the U.S. Treasury Department's Office of Foreign
     Assets  Control,  or are in any other way  proscribed by the United States,
     will not be a territory under the license agreement until such time as that
     country has been removed  from such list of state  sponsors of terrorism or
     any other restricted list and are not subject to economic  sanctions by the
     U.S. Treasury  Department's Office of Foreign Assets Control. We have filed
     such  amendment  as an exhibit  and we have  revised  our  language  in the
     registration statement to reflect this.

2.   Prior to requesting acceleration for effectiveness,  please amend your Form
     10-KSB for the year ended  September 30, 2004 and your Forms 10-QSB for the
     quarters  ended  December  31, 2004,  March 31, 2005 and June 30, 2005,  as
     applicable, to comply with our comments on your Form SB-2.

     Response
     --------

     Prior to requesting acceleration for effectiveness,  we will amend our Form
     10-KSB for the year  ended  September  30,  2004 and our Forms 10-Q for the
     quarters  ended  December  31, 2004,  March 31, 2005 and June 30, 2005,  as
     applicable, to comply with your comments on our Form SB-2.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 3 of 17

Cover Page
----------

3.   You have  registered  a total of  45,995,326  shares  of  common  stock for
     resale,  however your introductory paragraph refers to more than 55 million
     shares. Please advise or revise.

     Response
     --------

     We have revised our  introductory  paragraph to indicate that the number of
     shares of common stock  issuable upon the exercise of common stock purchase
     warrants is 20,367,000, not 30,367,000.

Overview, page 23
-----------------

4.   Please file as exhibits the agreements with Holomex, and the Departments of
     Energy, Agriculture and Defense.

     Response
     --------

     We are filing  herewith the  agreements  with Holomex and the Department of
     Energy.  Our research  agreement  with the  Department of  Agriculture  has
     expired and there is no written  agreement  with the Department of Defense.
     We have amended the  disclosure  throughout the  registration  statement to
     remove any  reference  to  agreements  with the  Departments  of Defense or
     Agriculture.

5.   Additionally  for each of these  agreements,  please  describe the material
     provisions of these  agreements in the Business  section.  Your  discussion
     should include:

          -    All  material  rights  and  obligations  of  the  parties  to the
               agreement;
          -    Duration of the agreement;
          -    Payment terms;
          -    Termination   provisions,   including   consequences   of   early
               termination; and
          -    Any other terms that may be considered material.

     If you believe the agreements  are made in the ordinary  course of business
     and does not need to be filed as exhibits,  supplementally,  please provide
     your analysis explaining why you believe the agreements are immaterial.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 4 of 17


     Response
     --------

     We have revised our  disclosure  in the  Business  section to provide for a
     description of our agreements with Holomex and the Department of Energy and
     to describe all material terms of these agreements.

Product Research and Development
--------------------------------

Textiles, page 33
-----------------

6.   Please  provide us  supplementally  with a copy of the Department of Energy
     report.  We may have additional  comments.  In addition,  please expand the
     discussion to indicate when the report was prepared and released.

     Response
     --------

     We are providing to you, on a supplemental  basis, a copy of the Department
     of Energy report.  We have further  revised our disclosure to indicate that
     the report was prepared on June 1, 2005 and the final  version was provided
     to us on June 9, 2005.

7.   Please  expand  the  discussion  to  indicate  the  extent to which you are
     compensated  for the expenses  incurred for the treated  threads and labels
     you refer to in your discussion.

     Response
     --------

     We have  revised our  disclosure  to indicate  that we provided  the sewing
     thread and labels and that the cost for these items was nominal.

8.   Please expand the  discussion to explain what you mean by "obtaining  final
     product  liability  underwriter   approval,"  when  you  applied  for  such
     coverage,  the amount of coverage,  and when you anticipate marketing these
     products to consumers.

     Response
     --------

     We have revised our disclosure to indicate that the tests  conducted by the
     Department of Energy have demonstrated that DNA coated onto various threads
     can be  recovered  in a  laboratory  setting,  and is a feasible way to add
     DNA-based  security  to textile  products.  As the tests  conducted  by the
     Department  of Energy have  assured us that DNA can be reliably  recovered,
     and results are satisfactory to both us and Champion Thread,  we are in the
     process  of  obtaining  product  liability  insurance  and will  anticipate
     marketing these products to consumers shortly thereafter.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 5 of 17


Inks/coatings, page 33
----------------------

9.   We note your reference to "a ten-fold speed improvement." Have you achieved
     this increase in speed,  when did you achieve this  increase,  and for whom
     was the  demonstration?  If you have not achieved the increase in speed, to
     what extent have you improved  the speed and why was the ten-fold  increase
     deemed necessary for prototype kits?

     Response
     --------

     We have revised our disclosure to indicate that  conventional  PCR can take
     approximately four to five hours to detect and verify DNA. Our commercially
     available machine, the Real-Time PCR, can detect the presence of DNA in the
     matter of a half-hour. In the test conducted by the Department of Energy, a
     comparison was made between  conventional PCR and our RT-PCR,  which showed
     that by choosing our RT-PCR, the time-to-result duration can be improved 10
     fold. This information can be seen in the report we have provided to you on
     a supplemental basis.

Substrates/holograms, page 34
-----------------------------

10.  Please update your discussion  relative to your test results.  In addition,
     please expand the discussion to clarify the  relationship  of your research
     with hot stamp varnish and the  Department of Energy.  Is the Department of
     Energy paying you for this research or otherwise  compensating  you? Is the
     Department of Energy conducting the tests?

     Response
     --------

     We have revised our  disclosure  to indicate that test results show that by
     using RT-PCR and proper extraction protocol,  DNA can be recovered from hot
     stamp varnish on the hologram.  We have  submitted the DNA  concentrate  to
     Holomex  for  formulation  of the hot stamp  application.  We have  further
     revised our  disclosure to indicate that pursuant to our agreement with the
     Department of Energy,  they perform validation tests under our CRADA and we
     pay for all testing services.

11.  Please  expand  the   discussion  to  clarify  and  describe  the  specific
     relationship  with  the  Department  of  Agriculture.  Who will pay for the
     services of the Agriculture Research Service lab?

     Response
     --------

     As discussed above,  our CRADA with the Department of Agriculture  expired;
     therefore, we have removed all references to an agreement with them.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 6 of 17

12.  Please expand the discussion  concerning the Oak Ridge National  Laboratory
     demonstration  to  describe  the  nature  of the  demonstration,  when  the
     demonstration will occur, how many other technologies  and/or companies are
     competing  with you,  and the extent you which you will be  reimbursed  for
     your presentation.

     Response
     --------

     We have  revised our  disclosure  to discuss as much as we are aware of the
     nature of the demonstration. The disclosure we make is as follows:

     The  Department of Energy was  developing  an  initiative  to identify,  or
     develop marker systems to defeat counterfeiting of textile goods. Oak Ridge
     National  Laboratory  was to manage the  project  and the  funding  for the
     Department of Energy. We are only aware of the competitive  technologies of
     nano-barcodes and another non-specific low energy nuclear marker. Oak Ridge
     National Laboratory cannot provide details of these technologies to us. Oak
     Ridge National  Laboratory was to evaluate these two technologies,  and our
     DNA solution;  once finally developed fully, which requires a reader system
     to make it a complete  solution.  Since the  Department  of Energy is still
     addressing  this  development  work,  we have not  submitted the DNA marker
     technology to Oak Ridge National Laboratory for evaluation.  Any submission
     we make in connection with this program will be done at our own expense. We
     have other concerns that Oak Ridge National  Laboratory may be developing a
     marker on their own, with another industry partner. If this turns out to be
     the case,  it is not  likely we will  participate  in the ORNL  evaluation.
     However, we maintain the possibility of future collaborative  opportunities
     to develop a solution  for a  particular  industry  application,  where the
     Idaho  National  Lab and Oak  Ridge  National  Laboratory  can  assist  us,
     possibly under separate agreements.

Consolidated Financial Statements
---------------------------------

Statements of Losses, page F-3
------------------------------

13.  We  acknowledge  your  response to comment 8 per our letter  dated June 27,
     2005. We continue to believe that, according to paragraphs 11 (c) and 13 of
     SFAS No.  2,  the  license  fee paid to  Biowell  Technology  represents  a
     research and development  cost and should be separately  classified on your
     statements of  operations.  In  particular,  we reference your statement on
     page F-32,  which seems to indicate that the license is the  foundation for
     your further development of products, as opposed to your assertion that the
     license  related to the  marketing  of existing  Biowell  products.  Please
     revise your statements of operations for all affected periods  accordingly,
     or provide us with additional information to support your classification of
     this license fee within selling, general and administrative expense.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 7 of 17

     Response
     --------

     We  acknowledge  the payments made in connection  with the Biowell  license
     represent   research  and  development   expenditures.   Our  research  and
     development  footnote to financial statements have been revised to disclose
     research and development costs, including the license fees paid to Biowell

     The Company accounts for research and development  costs in accordance with
     the  Financial   Accounting   Standards   Board's  Statement  of  Financial
     Accounting  Standards  No. 2  ("SFAS  2"),  "Accounting  for  Research  and
     Development Costs. Under SFAS 2, all research and development costs must be
     charged  to  expense  as  incurred.  Accordingly,   internal  research  and
     development  costs are  expensed  as  incurred.  Third-party  research  and
     developments costs are expensed when the contracted work has been performed
     or as milestone results have been achieved.  Company-sponsored research and
     development  costs related to both present and future products are expensed
     in the period  incurred.  The  Company  incurred $ 122,500,  $116,035,  and
     $_238,535  of  research  and  development  expenses  during  the year ended
     September 30, 2004, September 30, 2003 and from September 16, 2002 (date of
     inception) through September 30, 2004, respectively.

     Accordingly,  based upon the above,  the  Company  believes  its policy for
     disclosing  research and  development  expenditures  is  reasonable  and in
     accordance with generally accepted accounting principles.

Notes to Consolidated Financial Statements
------------------------------------------

Note D- Capital Stock,pages F-22; F-25-F-27
-------------------------------------------

14.  We  acknowledge  your  response to comment 11 per our letter dated June 27,
     2005.  Please  provide  us with the  detail,  specifically  outlining  your
     treatment  of the  transaction  on the  balance  sheet  and  statements  of
     operations  and  stockholders'  deficit,  behind  your  accounting  for the
     issuance of the 10,140,000  shares to your founders in March 2003 below the
     specified $0.001 par value.  Please include references to the authoritative
     accounting  literature that supports your treatment.  Additionally,  please
     specify  whether  there is a legal basis in the State of Nevada for issuing
     your common shares below their stated par value.

     Response
     --------

     Our legal predecessor, Pro-Health Medical Technologies, Inc., formerly, DOC
     Acquisition  Corp.'s  articles  of  incorporation  filed  with the State of
     Nevada provided for 100,000,0000  shares of common stock having a par value
     of $.0001 per share.  Accordingly,  the shares  issued to the Founders were
     not below the par value of the shares at the time of issuance.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 8 of 17

     Our legal counsel has reviewed the  commercial  code of the State of Nevada
     and has concluded  that there is not a prohibition  against  issuing common
     shares below their stated par value.

     Accordingly, based upon the above, we believe our policy for accounting for
     the  issuance of  Founders  shares and the  issuance of shares  below their
     stated par value is reasonable and in accordance  with  generally  accepted
     accounting principles.

15.  We acknowledge your response to comments 9 and 10 per our letter dated June
     27, 2005.  Please  provide us with an analysis  that includes the following
     information for all material transactions  involving the issuance of common
     stock to non-employees in exchange for consulting  services from October 1,
     2003 to the present:

          -    the exact valuation  date/period in which the consultant rendered
               the services;
          -    the  valuation  calculation,  including  your basis for ascribing
               value to the shares issued at the time of the  transaction;  that
               is, your consideration of paragraphs 8/9 of SFAS No. 123;
          -    the trading  price of your common shares at the date the services
               were provided;
          -    the period in which you issued the common  stock  versus when you
               recorded the related financial statement expense;
          -    the amounts, if any, by which you understated/overstated  expense
               for each  financial  statement  period  pursuant to  instances in
               which you did not,  according  to paragraph 8 of SFAS No. 123 and
               EITF 96-18, appropriately record the value of the services in the
               period rendered.

     Additionally,     we     acknowledge     your     assertion     that    the
     understatement/overstatement  of compensation  expense that occurred in the
     third and fourth  quarters of 2002 and the first  quarter of 2003 would not
     impact your  year-to-date  results of operations.  Please provide us with a
     detailed       analysis      that       quantifies       the      aggregate
     understatement/overstatement,  as discussed in your response to comment 10,
     related to the applicable financial statement periods presented.

     Response
     --------

     We have prepared and made part of this response,  Exhibit A, describing the
     material  transactions  involving  the  issuance  of our  common  stock  to
     non-employees in exchange for services from October 1, 2003 to the June 30,
     2005. The aggregate  understatement  of expense based on our closing prices
     of our common stock during this period  represents  approximately  0.9 % of
     the cumulative loss of $54.6 million as of June 30, 2005.

     Given the immaterial  effect on our financial  statements,  we respectfully
     request the adjustment arising from this comment be waived.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 9 of 17

16.  Please provide us with information  regarding your valuation of the Biowell
     Technology  license in January 2003,  giving  consideration to paragraphs 8
     and 9 of SFAS No. 123. Please tell us why you believe the license value was
     not more reliably  measurable,  particularly given that there was no market
     for your common stock at the time you issued the 1.5 million shares.

     Response
     --------

     At the time of the stock issuance,  there was no market to determine a fair
     value of the consideration given,  therefore, we used the fair value of the
     license received, which we believe is a more reliably measurable.

     We considered the following factors,  among others, in determining the fair
     value of the license:

     o    Lack of liquidity;

     o    Limited application;

     o    Lack of our operating history;

     o    The license's unproven technology;

     o    No predicable  cash flows that could be expected from ownership of the
          license; and

     o    We had no  infrastructure  in  place,  including  but not  limited  to
          management,  sales, research and development functions, to exploit the
          license.

     Accordingly,  we believe the value of the license  represents the amount at
     which that asset could be bought or sold in a current  transaction  between
     willing parties, that is, in other than a forced or liquidation sale

Unaudited Condensed Consolidated Financial Statements
-----------------------------------------------------

Statements of Cash Flows. page F-77
-----------------------------------

17.  Please  clarify to us the nature of the  proceeds  from notes  converted to
     stock.  It does not appear that the  transaction has a cash flow effect and
     thus may be required to be disclosed  supplementally  to your  statement of
     cash flows instead of within "net cash  provided by financing  activities."
     Refer to paragraph 32 of SFAS No. 95.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 10 of 17

     Response
     --------

     We have revised the statement of cash flows accordingly.

Notes to Unaudited Condensed Consolidated Financial Information
---------------------------------------------------------------

Note B- Capital Stock. pages F-88-F-91
--------------------------------------

18.  Per review of your Item 4.02 Form 8-K, as initially filed on July 21, 2005,
     we note that you have revised your  financial  statements for the three and
     six month  periods  ended  March 31,  2005 to reflect  additional  selling,
     general and administrative expense of approximately $2.9 million related to
     common  stock  issued in  exchange  for  consulting  services  provided  by
     non-employees.  Please  provide us with further detail with respect to this
     restatement, including the following:

          -    the accounting treatment and authoritative  literature you relied
               upon in discovering/rectifying the errors;
          -    the exact dates of the involved transactions,  correlating to the
               period in which the consultants provided their services;
          -    the number of shares issued in each transaction; and
          -    your  valuation  of the shares  issued,  including  the per share
               amounts as calculated prior to and subsequent to the restatement.

     Additionally,  we  note  that  approximately  $1.5  million  of  the  total
     restatement  appears to relate to  various  equity  transactions  involving
     non-employee consultants,  while the remaining $1.4 million relates to your
     retirement  of  convertible  notes  during the period ended March 31, 2005.
     Please provide us with additional  information regarding the restatement as
     it relates to these convertible debt transactions.

     Response
     --------

     We have prepared and made part of this response,  Exhibit B, describing the
     details of the  restatement  as descried under Item 4.02 of SEC Form 8-K in
     connection with the valuation of common stock issued to  non-employees  for
     services.

Note F- Subsequent Events, page F-94
------------------------------------

19.  We  acknowledge  your  response to comment 12 per our letter dated June 27,
     2005.  Please  provide us with an analysis of your  consideration  of Items
     310(c)  and (d) of  Regulation  S-B,  detailing  your  determination  as to
     whether you will  account for your  acquisition  of all of the  outstanding
     shares of Rixflex Holdings  Limited  ("Rixflex") as that of a purchase of a
     business,  as well as your analysis as to whether financial  statements and
     pro forma  financial  information  are  required.  Please also disclose the
     purchase price and provide a preliminary purchase price allocation.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 11 of 17

     Response
     --------

     In exchange for 36 million shares of our common stock, we acquired  Rixflex
     and  the  intellectual   property  owned  by  Rixflex.   We  concluded  the
     acquisition  of the assets did not qualify as a business  as defined  under
     EITF 98-3. Accordingly, the financial statements required under Item 310(c)
     and the pro-forma information required under Item 310(d) of Regulation S-B,
     respectively, are not required.

     Under the purchase  method of accounting;  we will record the  intellectual
     property at the fair value of the common stock  issued.  We have engaged an
     outside  expert  to  assist  us in  determining,  based  on SFAS  142,  the
     valuation for our future financial statements.

Form 10-OSB/A#2 for the period ended March 31, 2005
---------------------------------------------------

20.  We note that you have  restated your March 31, 2005  financial  statements.
     Please label the  financial  statements  as restated and provide a footnote
     that clarifies the nature of the  restatement,  as well as the  disclosures
     required by APB No. 20.

     Response
     --------

     We agree to label our  restated  March 31,  2005  financial  statements  as
     restated and provide a footnote describing the nature of the restatement in
     accordance with APB No. 20.

     Since any adjustments and restatements  would have no impact on our year to
     date results from  operations,  and that the adjustments are in excess of 2
     years old, we propose to waive any  restatement  adjustment to the December
     31, 2002, March 31, 2003 and June 30, 2003 financial statements.

Exhibits
--------

21.  We note  your  reference  to  exhibit  10.15  and the  statement  that  the
     agreement with Battelle  Energy Alliance filed with the Form 8-K filed July
     21, 2005. We could not locate this agreement. Please advise or revise.
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 12 of 17


     Response
     --------

     We have revised our  disclosure  to indicate that we filed the amendment as
     an  exhibit to our current  report on Form 8-K filed with the Commission on
     May 10, 2005.

     We trust that the  foregoing  appropriately  addresses the issues raised by
your recent  Letter of Comment.  Thank you in advance for your prompt review and
assistance.

                                               Very truly yours,

                                               /s/ PETER BROCKLESBY
                                               --------------------
                                               Peter Brocklesby
                                               President
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 13 of 17
                                                     EXHIBIT A

Applied DNA Sciences, Inc.
Amendment No. 3 to Registration Statement on Form SB-2
File N0. 333-122848
Amended Registration Statement filed August 29, 2005
Exhibit A per Item 15 of SEC Review Comments
Non Employee Stock Compensation
<TABLE>
<CAPTION>
----  --------- ----------- --------------------------- ---------- ------ ---------  -------  --------    --------   ----------
                                                                     Share Price     Shares         Share Value        Dollar
FY    Qtr       Date        Name                        Purpose   Original Restated  Issued   Original    Restated   Difference
----  --------- ----------- --------------------------- ---------- ------ ---------  -------  --------    --------   ----------
<C>     <C>     <C>         <C>                           <C>      <C>     <C>        <C>         <C>        <C>        <C>
2004  Q-1       10/29/2003  Langley                     Options     1.00     3.20    32,000     32,000      70,400     38,400
----  --------- ----------- --------------------------- ---------- ------ ---------  -------  --------    --------   ----------
                10/30/2003  Investor Relations Group    Services    2.50     3.15  (100,000)  (250,000)   (315,000)   (65,000)
      --------- ----------- --------------------------- ---------- ------ ---------  -------  --------    --------   ----------
      Q-1 Total                                                                     (68,000)  (218,000)   (244,600)   (26,600)
      --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
      Q-2        1/21/2004  Cantaneo                    Services    2.60     2.95     75,000    195,000     221,250     26,250
      --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            The Del Mar Consulting      Services    2.60     2.95     48,000    124,800     141,600     16,800
                ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                  3/3/2004  Hill                        Options     1.00     3.04     55,000     55,000     112,200     57,200
      --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
      Q-2 Total                                                                      178,000    374,800     475,050    100,250
      --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
      Q-3         4/3/2004  Lee                         Returned    0.07     2.35   (50,000)    (3,250)   (117,500)  (114,250)
      -------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 4/15/2004  Salzwedel Financial         Services    1.50     2.00    315,000    472,500     630,000    157,500
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            New Harbor Capital          Services    1.50     2.00     35,000     52,500      70,000     17,500
                            Management
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Barlett & Bendall, LLC      Services    1.50     2.00     17,500     26,250      35,000      8,750
                ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 5/17/2004  Falkner                     Services    1.01     1.35    100,000    101,250     135,000     33,750
                ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 5/19/2004  Sichenzia Ross Friedman
                            Ference LLP                 Services    0.86     1.40     37,000     31,913      51,800     19,888
                ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 5/28/2004  Falkner                     Services    0.86     1.15    100,000     86,250     115,000     28,750
              ------------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 6/14/2004  Lee                         Returned    0.07     0.89    (5,000)      (325)     (4,450)    (4,125)
                ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Wiggins                     Services    0.67     0.89     10,000      6,675       8,900      2,225
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Lucas                       Services    0.67     0.89     15,000     10,013      13,350      3,338
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Shemano Group               Services    0.67     0.89     50,000     33,375      44,500     11,125
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Durkee                      Services    0.67     0.89     27,000     18,023      24,030      6,008
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Baena                       Services    0.67     0.89     10,000      6,675       8,900      2,225
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 6/30/2004  Salzwedel Financial         Services    0.65     0.54     50,000     32,250      27,000    (5,250)
      --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
      Q-3 Total                                                                      711,500    874,098   1,041,530    167,433
      --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
      Q-4        7/23/2004  Cantaneo                    Services    0.47     0.63      5,000      2,363       3,150        788
      --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Marina Ventures             Services    0.47     0.63     95,000     44,888      59,850     14,963
                ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                  8/2/2004  Sichenzia Ross Friedman     Services    0.39     0.52     50,000     19,500      26,000      6,500
                            Ference LLP
                ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Hutchison                   Services    0.39     0.52    100,000     39,000      52,000     13,000
                ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 8/16/2004  Erickson                    Services    0.50     0.67    100,000     50,250      67,000     16,750
                ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 8/24/2004  The Sterling Foup Nevada    Services    0.41     0.75     92,500     37,463      69,375     31,913
      --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
      Q-4 Total                                                                      442,500    193,463     277,375     83,913
      --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
</TABLE>
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 14 of 17
<TABLE>
<CAPTION>
<C>             <C>           <C>                       <C>           <C>      <C>  <C>          <C>         <C>        <C>
----------     -----------  --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
2004 Total                                                                         1,264,000  1,224,360   1,549,355    324,995
----------     -----------  --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
2005 Q-1        10/12/2004  Lee                         Services    0.52     0.70 (1,000,000)  (517,500)   (700,000)  (182,500)
               -----------  --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Falkner                     Services    0.07     0.70     (9,000)      (585)     (6,300)    (5,715)
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Lucas                       Services    0.67     0.70    (15,000)   (10,013)    (10,500)      (488)
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Guerilla IRA L.P.           Services    2.50     0.70    (41,600)  (104,000)    (29,120)    74,880
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Brown                       Services    2.50     0.70     (4,000)   (10,000)     (2,800)     7,200
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                12/21/2004  Cardona                     Options     0.60     1.55     60,000     36,000      57,000     21,000
     --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
     Q-1 Total                                                                    (1,009,600)  (606,098)   (691,720)   (85,623)
     --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
     Q-2          1/4/2005  Quinn                       Options     0.10     1.40     25,000      2,500      32,500     30,000
     --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 1/10/2005  Guerilla IRA Partners       Options     1.55     1.55     58,909     91,309           -    (91,309)
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Giustino                    Options     0.10     1.55      5,000        500       7,250      6,750
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Quinn                       Options     0.10     1.55     12,500      1,250      18,125     16,875
                            --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Guerilla Partners LP        Options     1.55     1.55     63,127     97,847           -    (97,847)
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 1/19/2005  Vertical Capital
                            Partners,Inc                Services    1.30     1.34     58,600     76,180      78,524      2,344
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                  2/3/2005  Rotter                      Options     0.10     1.32     20,000      2,000      24,400     22,400
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                  2/4/2005  Sabella                     Options     0.10     1.32     30,000      3,000      36,600     33,600
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                            Ivelocity Fund              Options     0.10     1.32     15,000      1,500      18,300     16,800
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                  2/9/2005  Allied International Fund   Services    0.50     1.26     84,189     42,095     106,078     63,984
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 2/10/2005  Allied International Fund   Services    0.50     1.17     43,811     21,906      51,259     29,353
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                  3/8/2005  Wiggins                     Options     0.60     0.96    100,000     60,000      36,000    (24,000)
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
                 3/18/2005  Del Mar consulting Group    Services    0.50     0.92     72,000     36,000      66,240     30,240
               ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
     Q-2 Total                                                                       588,136    436,086     475,276     39,190
     --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
     Q-3         4/13/2005  Degiacomi                   Repricing   0.33     0.75    500,000    165,000     375,000    210,000
     --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
     Q-3 Total                                                                       500,000    165,000     375,000    210,000
---- --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
2005 Total                                                                            78,536     (5,012)    158,556    163,568
-------------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
Grand Total                                                                        1,342,536  1,219,348   1,707,911    488,563
-------------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ----------
</TABLE>
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 15 of 17

Applied DNA Sciences, Inc.
Amendment No. 3 to Registration Statement on Form SB-2
File N0. 333-122848
Amended Registration Statement filed August 29, 2005
Exhibit A per Item 15 of SEC Review Comments
Non Employee Stock Compensation
<TABLE>
<CAPTION>
--------------- ------------ ------------- ---------------------------------------- ----------- ------------------------- ----------
                                                                  Share Price       Shares          Share Value           Dollar
FY    Qtr       Date        Name                     Purpose   Original  Restated   Issued     Original   Restated      Difference
---- --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
<C>   <C>      <C>         <C>                        <C>       <C>       <C>         <C>          <C>      <C>         <C>
2004 Q-1       10/29/2003  Langley                   Options       1.00      3.20    32,000      32,000       70,400         38,400
---- --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
               10/30/2003  Investor Relations Group  Services      2.50      3.15  (100,000)   (250,000)    (315,000)       (65,000)
               ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
     Q-1 Total                                                                      (68,000)   (218,000)    (244,600)       (26,600)
     --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
     Q-2        1/21/2004  Cantaneo                  Services      2.60      2.95    75,000     195,000      221,250         26,250
     --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           The Del Mar Consulting    Services      2.60      2.95    48,000     124,800      141,600         16,800
                           ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                 3/3/2004  Hill                      Options       1.00      3.04    55,000      55,000      112,200         57,200
                           ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
     Q-2 Total                                                                      178,000     374,800      475,050        100,250
     --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
     Q-3         4/3/2004  Lee                       Returned      0.07      2.35   (50,000)     (3,250)    (117,500)      (114,250)
     --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                4/15/2004  Salzwedel Financial       Services      1.50      2.00   315,000     472,500      630,000        157,500
                           ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           New Harbor Capital
                           Management                Services      1.50      2.00    35,000      52,500       70,000         17,500
                           ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           Barlett & Bendall, LLC    Services      1.50      2.00    17,500      26,250       35,000          8,750
                           ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                5/17/2004  Falkner                   Services      1.01      1.35   100,000     101,250      135,000         33,750
     --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                5/19/2004  Sichenzia Ross Friedman
                           Ference LLP               Services      0.86      1.40    37,000      31,913       51,800         19,888
                ---------- ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                5/28/2004  Falkner                   Services      0.86      1.15   100,000      86,250      115,000         28,750
                ---------- ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                6/14/2004  Lee                       Returned      0.07      0.89    (5,000)       (325)      (4,450)        (4,125)
                ---------- ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           Wiggins                   Services      0.67      0.89    10,000       6,675        8,900          2,225
                           ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           Lucas                     Services      0.67      0.89    15,000      10,013       13,350          3,338
                           ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           Shemano Group             Services      0.67      0.89    50,000      33,375       44,500         11,125
                           ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           Durkee                    Services      0.67      0.89    27,000      18,023       24,030          6,008
                           ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           Baena                     Services      0.67      0.89    10,000       6,675        8,900          2,225
               ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                6/30/2004  Salzwedel Financial       Services      0.65      0.54    50,000      32,250       27,000        (5,250)
     --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
     Q-3 Total                                                                      711,500     874,098    1,041,530        167,433
     --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
     Q-4        7/23/2004  Cantaneo                  Services      0.47      0.63     5,000       2,363        3,150            788
     --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           Marina Ventures           Services      0.47      0.63    95,000      44,888       59,850         14,963
               ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                 8/2/2004  Sichenzia Ross Friedman
                           Ference LLP               Services      0.39      0.52    50,000      19,500       26,000          6,500
               ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                           Hutchison                 Services      0.39      0.52   100,000      39,000       52,000         13,000
               ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                8/16/2004  Erickson                  Services      0.50      0.67   100,000      50,250       67,000         16,750
               ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
                8/24/2004  The Sterling Foup
                           Nevada                    Services      0.41      0.75    92,500      37,463       69,375         31,913
     --------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
     Q-4 Total                                                                      442,500     193,463      277,375         83,913
-------------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
2004 Total                                                                        1,264,000   1,224,360    1,549,355        324,995
-------------- ----------  ------------------------ ---------- --------  --------  --------  ------------ ------------  -----------
</TABLE>
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 16 of 17

Applied DNA Sciences, Inc.
Amendment No. 3 to Registration Statement on Form SB-2
File N0. 333-122848
Amended Registration Statement filed August 29, 2005
Exhibit A per Item 15 of SEC Review Comments
Non Employee Stock Compensation
<TABLE>
<CAPTION>
---- --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                                                                  Share Price       Shares         Share  Value      Dollar
FY    Qtr        Date       Name                     Purpose   Original  Restated   Issued     Original    Restated  Difference
---- --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
<C>    <C>      <C>        <C>                         <C>      <C>     <C>           <C>        <C>        <C>       <C>
2005 Q-1       10/12/2004  Lee                      Services     0.52     0.70    (1,000,000)   (517,500)  (700,000)  (182,500)
---- --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                           Falkner                  Services     0.07     0.70        (9,000)       (585)    (6,300)    (5,715)
                           ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                           Lucas                    Services     0.67     0.70       (15,000)    (10,013)   (10,500)      (488)
                           ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                           Guerilla IRA L.P.        Services     2.50     0.70       (41,600)   (104,000)   (29,120)    74,880
                           ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                           Brown                    Services     2.50     0.70        (4,000)    (10,000)    (2,800)     7,200
                           ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
               12/21/2004  Cardona                  Options      0.60     1.55        60,000      36,000     57,000     21,000
     --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
     Q-1 Total                                                                    (1,009,600)   (606,098)  (691,720)   (85,623)
     --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
     Q-2         1/4/2005  Quinn                    Options      0.10     1.40        25,000       2,500     32,500     30,000
     --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                1/10/2005  Guerilla IRA Partners    Options      1.55     1.55        58,909      91,309          -    (91,309)
               ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                           Giustino                 Options      0.10     1.55         5,000         500      7,250      6,750
                           ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                           Quinn                    Options      0.10     1.55        12,500       1,250     18,125     16,875
                           ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                           Guerilla Partners LP     Options      1.55     1.55        63,127      97,847          -    (97,847)
               ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                1/19/2005  Vertical Capital
                           Partners,Inc             Services     1.30     1.34        58,600      76,180     78,524      2,344
               ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                 2/3/2005  Rotter                   Options      0.10     1.32        20,000       2,000     24,400     22,400
               ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                 2/4/2005  Sabella                  Options      0.10     1.32        30,000       3,000     36,600     33,600
               ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                           Ivelocity Fund           Options      0.10     1.32        15,000       1,500     18,300     16,800
               ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                 2/9/2005  Allied International
                           Fund                     Services     0.50     1.26        84,189      42,095    106,078     63,984
               ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                2/10/2005  Allied International
                           Fund                     Services     0.50     1.17        43,811      21,906     51,259     29,353
               ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                 3/8/2005  Wiggins                  Options      0.60     0.96       100,000      60,000     36,000    (24,000)
               ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
                3/18/2005  Del Mar consulting Group Services     0.50     0.92        72,000      36,000     66,240     30,240
     --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
     Q-2 Total                                                                       588,136     436,086    475,276     39,190
     --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
     Q-3        4/13/2005  Degiacomi                Repricing    0.33     0.75       500,000     165,000    375,000    210,000
     --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
     Q-3 Total                                                                       500,000     165,000    375,000    210,000
---- --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
2005 Total                                                                            78,536      (5,012)   158,556    163,568
---- --------- ----------  ------------------------ ---------- --------  -------- ----------   ---------- --------- -----------
</TABLE>
<PAGE>
Securities and Exchange Commission
October 28, 2005
Page 17 of 17
                                                     EXHIBIT B

Applied DNA Sciences, Inc.
Amendment No. 3 to Registration Statement on Form SB-2
File N0. 333-122848
Amended Registration Statement filed August 29, 2005
Exhibit B per Item 18 of SEC Review Comments
March 31, 2005 Services in Exchange for Shares Restatement
<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------------
                                                     Share Price           Shares          Share Value             Dollar
Date        Name                    Purpose      Original    Restated      Issued     Original      Restated      Difference
----------------------------------------------------------------------------------------------------------------------------
<C>         <C>                         <C>        <C>        <C>         <C>           <C>            <C>         <C>
1/21/2005  Cataneo                  Services         0.50       1.30       315,636     157,818       410,327        252,509
 2/4/2005  Lee                      Services         0.40       1.31     1,500,000     600,000     1,965,000      1,365,000
2/10/2005  Allied International     Services         0.50       1.17        17,236       8,618        20,166         11,548
2/22/2005  DePalo                   Services         0.50       0.95       716,500     358,250       680,675        322,425
2/22/2005  Kareem                   Services         0.33       0.95        10,500       3,465         9,975          6,510
 3/3/2005  Barnett                  Services         0.60       1.19       100,000      60,000       119,000         59,000
 3/3/2005  Cardona                  Services         0.60       1.19        85,000      51,000       101,150         50,150
3/14/2005  Blakely                  Services         0.50       0.98     1,675,272     837,636     1,641,767        804,131
3/14/2005  Virtual Legal            Services         0.50       0.92        24,333      12,167        22,386         10,220
3/29/2005  Cardona                  Services         0.60       0.99        15,000       9,000        14,850          5,850
3/31/2005  Stonegate                Services         0.50       0.89        10,000       5,000         8,900          3,900
----------------------------------------------------------------------------------------------------------------------------
Total                                                                    4,469,477   2,102,954     4,994,196      2,891,242
----------------------------------------------------------------------------------------------------------------------------

</TABLE>
</TEXT>
</DOCUMENT>
