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Applied DNA Sciences, Inc.
50 Health Sciences Drive
Stony Brook, New York 11790

May 22, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549-3720

Re:	Applied DNA Sciences, Inc.
	Registration Statement on Form S-1
	Filed April 24, 2024, as amended
	File No. 333-278890

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Applied DNA Sciences, Inc. (the “Company”) hereby requests (as a modification to the Company’s prior requests submitted on May 16, 2024 and May 21, 2024) that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-278890) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective on Wednesday, May 22, 2024 at 5:15 p.m. (Eastern Time), or as soon thereafter as practicable.

Please feel free to direct any questions or comments concerning this request to Todd Kornfeld, Esq. of McDermott Will & Emery LLP at (212) 547-5890.

The Company understands that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

	APPLIED DNA SCIENCES, INC.
	By:	/s/ James Hayward
		Name:	James Hayward
		Title:	Chief Executive Officer

cc: Todd Kornfeld, McDermott Will & Emery LLP