SecProbe.io

June 22, 2011
Via E-Mail
Kurt H. Jensen Chief Financial Officer Applied DNA Sciences, Inc. 25 Health Sciences Drive, Suite 215
Stony Brook, NY  11790

Re: Applied DNA Sciences, Inc.
 Form 10-K for the Fiscal Year Ended September 30, 2010
Filed December 15, 2010 File No. 002-90539

Dear Mr. Jensen:
 We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with  information so we may better understand your
disclosure.
 Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advi sing us when you will provide the requested
response.  If you do not believe our comments apply to your fact s and circumstances or do not
believe an amendment is appropriate, pl ease tell us why in your response.
 After reviewing any amendment to your filing and the information you provide in
response to these comments, we ma y have additional comments.
            Forward-Looking Information, page 1

1. We note disclosure that certa in statements are forward looking statements within the
meaning of Section 27A of th e Securities Act of 1933 and Section 21E of the Securities
Exchange Act of 1934.  Please note that th e Section 27A of the Securities Act of 1933
and Section 21E of the Securities Exchange  Act of 1934 does not apply to penny stock
issuers.  In future filings, please revise this section to eliminate refe rences to these safe
harbors.
 Item 1. Business, page 1

2. Please include your sources and availability of raw materials and the names of your
principal suppliers and the dur ation of your patents and tr ademarks pursuant to Item
101(h)(4)(v) and (vii) of Regulation S-K.

Kurt H. Jensen Applied DNA Sciences, Inc. June 22, 2011 Page 2

 Overview, page 1

3. Please clearly disclose the products you are currently selling and the products you intend
to sell in the future.
 Item 10.  Directors, Executive Officer s and Corporate Governance, page 35

4. Please briefly discuss the specific experience, qua lifications, attributes or skills that led to
the conclusion that the person should serve as  a director pursuant  to Item 401(e) of
Regulation S-K.

5. Please provide the Compensation Committee Interlocks and Insi der Participation
information required pursuant to It em 407(e)(4) of Regulation S-K.

Exhibit Index, page 47

6. We note disclosure of your agreement with Huddersfield and Distri ct Textile Training
Company Limited on page 12.  Please file this as a material agreement or tell us why you
are not required to do so.
Exhibits 32.1 and 32.2

7. We note that the Exhibit 32.1 and 32.2 certificat ions refer to the fiscal year ended
September 30, 2009.  Please file a full 10-K amendment, including new certifications that contain the correct date.  We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing include s the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules requir e.  Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
 In responding to our comments, please provi de a written statement from the company
acknowledging that:
 the company is responsible for the adequacy an d accuracy of the disclo sure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as  a defense in any proceeding initiated by
the Commission or any person under the federa l securities laws of  the United States.

Kurt H. Jensen Applied DNA Sciences, Inc. June 22, 2011 Page 3

 Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or, in her absence, me
at (202) 551-3397 with any questions.
Sincerely,
   /s/ Jay Ingram   Jay Ingram
Legal Branch Chief
 cc. via email to Merrill M. Kraines   Fulbright & Jaworski L.L.P.