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SEC Comment Letter for BNB PLUS CORP. (BNBX) (CIK 0000744452) (BNBX) — May 24, 2017

BNB PLUS CORP. (BNBX) (CIK 0000744452)
Date: May 24, 2017 · CIK: 0000744452 · Accession: 0000000000-17-018256

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-218158

Date
May 24, 2017
Author
/s/ Celeste M. Murphy for
Form
UPLOAD
Company
BNB PLUS CORP. (BNBX) (CIK 0000744452)

Letter

Mail Stop 3720 May 24, 2017 Beth Jantzen Chief Financial Officer Applied DNA Sciences, Inc. 50 Health Sciences Drive Stony Brook, NY 11790

Re: Applied DNA Sciences, Inc. Registration Statement on Form S-3 Filed May 22, 2017 File No. 333-218158

Dear Ms. Jantzen :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Courtney Lindsay at (202) 551 -7237 with any questions.

Sincerely,
/s/ Celeste M. Murphy for

Show Raw Text
Mail Stop 3720

May 24, 2017

Beth Jantzen
Chief Financial Officer
Applied DNA Sciences, Inc.
50 Health Sciences Drive
Stony Brook, NY 11790

Re: Applied DNA Sciences, Inc.
  Registration Statement on Form S-3
Filed  May 22, 2017
  File No.  333-218158

Dear Ms. Jantzen :

This is to advise you that we have not reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact Courtney Lindsay  at (202) 551 -7237  with any questions.

Sincerely,

 /s/ Celeste M. Murphy for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications

Cc: Merrill M. Kraines
 Pepper Hamilton LLP