SEC Comment Letter for BNB PLUS CORP. (BNBX) (CIK 0000744452) (BNBX) — Aug 11, 2011
BNB PLUS CORP. (BNBX) (CIK 0000744452)
Date: Aug. 11, 2011 · CIK: 0000744452 · Accession: 0000000000-11-048855
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August 11, 2011
Via E-Mail
Kurt H. Jensen Chief Financial Officer Applied DNA Sciences, Inc. 25 Health Sciences Drive, Suite 215 Stony Brook, New York 11790
Re: Applied DNA Sciences, Inc.
Form 10-K for the Fiscal Year ended September 30, 2010
Filed December 15, 2010 Amendment No. 1 to Form 10-K for the Fiscal Year ended September 30, 2010 Filed July 25, 2011 File No. 2-90539
Dear Mr. Jensen:
We have completed our review of your f iling. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Nudrat Salik FOR
J a y I n g r a m
Legal Branch Chief
Cc: Via Email
Merrill M. Kraines, Esq. Fulbright & Jaworski L.L.P. 666 Fifth Avenue New York, New York 10103-3198