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SEC Comment Letter for APPLIED ENERGETICS, INC. (AERG, AERGP) (CIK 0000879911) (AERG) — Feb 19, 2009

APPLIED ENERGETICS, INC. (AERG, AERGP) (CIK 0000879911)
Date: Feb. 19, 2009 · CIK: 0000879911 · Accession: 0000000000-09-008763

Financial Reporting Regulatory Compliance Offering / Registration Process

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File numbers found in text: 001-14015

Date
February 19, 2009
Author
Linda Cvrcel
Form
UPLOAD
Company
APPLIED ENERGETICS, INC. (AERG, AERGP) (CIK 0000879911)

Letter

Mail Stop 3561 February 19, 2009 Via U.S. Mail and Facsimile Dana A. Marshall Chief Executive Officer Applied Energetics, Inc. 3590 East Columbia Street Tucson, Arizona 85714 RE: Applied Energetics, Inc. Form 10-K for the fiscal year ended December 31, 2007 Form 10-Q for the quarterly period ended September 30, 2008 File No. 001-14015

Dear Mr. Marshall:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, L i n d a C v r k e l B r a n c h C h i e f

Via facsimile: Kenneth M. Wall ace, Chief Financial Officer (520) 622-3835

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Mail Stop 3561

February 19, 2009
 Via U.S. Mail and Facsimile

 Dana A. Marshall Chief Executive Officer Applied Energetics, Inc. 3590 East Columbia Street Tucson, Arizona 85714
RE: Applied Energetics, Inc.
   Form 10-K for the fiscal  year ended December 31, 2007
   Form 10-Q for the quarterly  period ended September 30, 2008
File No. 001-14015

Dear Mr. Marshall:

We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.
 Sincerely,
         L i n d a  C v r k e l         B r a n c h  C h i e f

  Via facsimile: Kenneth M. Wall ace, Chief Financial Officer
  (520) 622-3835