Applied DNA Sciences, Inc.
                       9229 W. Sunset Boulevard, Suite 830
                          Los Angeles, California 90069

================================================================================

October 28, 2005

VIA EDGAR AND FEDERAL EXPRESS
-----------------------------

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549

         Attn:    Jeffrey Riedler, Assistant Director
                  Division of Corporation Finance

                  Albert Lee, Esq.

         Re:      Applied DNA Sciences, Inc.
                  Amendment No. 3 to Registration Statement on Form SB-2
                  File No. 333-122848
                  Amended Registration Statement filed August 29, 2005

Ladies and Gentlemen:

     The following  responses address the comments of the reviewing Staff of the
Commission  as set forth in a  comment  letter  dated  September  12,  2005 (the
"Comment Letter")  relating to Amendment No. 3 to the Registration  Statement on
Form SB-2 (the  "Registration  Statement")  of Applied DNA  Sciences,  Inc. (the
"Company").  The answers set forth herein refer to each of the Staffs'  comments
by number.

     We are  filing  herewith  Amendment  No.  4 to the  Company's  Registration
Statement.

FORM SB-2
---------

General
-------

1.   We note that on pages 19 and 20 of your  SB-2,  Amendment  No. 3, you state
     that you have entered into a licensing  agreement  with Biowell  Technology
     Inc.  pursuant to which  Biowell is required to pay you a royalty of 10% on
     all net sales and is required to meet certain  minimum  annual net sales in
     various  territories,  including Iran and Syria.  In light of the fact that
     Iran and Syria have been  identified by the U.S. State  Department as state
     sponsors of terrorism and are subject to economic sanctions administered by
     the U.S.  Treasury  Department's  Office of Foreign Assets Control,  please
     describe for us the extent of your  current  and/or  anticipated  contacts,
     directly or indirectly,  including through licensees,  with Iran and Syria,
     and entities in Iran and Syria;  the  materiality  to you of your  contacts
     with  Iran  and  Syria;  and  your  view  as  to  whether  those  contacts,
     individually or in the aggregate, constitute a material investment risk for


Securities and Exchange Commission October 28, 2005 Page 2 of 17 your security holders. In preparing your response please consider that evaluations of materiality should not be based solely on quantitative factors, but should include consideration of all factors, including the potential impact of corporate activities upon a company's reputation and share value, that a reasonable investor would deem important in making an investment decision. In this regard, we note that legislation requiring divestment from, or reporting of interests in, companies that do business with countries designated as state sponsors of terrorism has recently been adopted by Arizona and Louisiana. Response -------- There are no past, current or intended, communications, personal contacts or contracts, directly or indirectly, of any nature whatsoever including through licensees or intermediaries, with Iran and/or Syria, and/or with entities in Iran and Syria. This situation applies to both Biowell Technologies Inc and to Applied DNA Sciences, Inc. Thirty three (33) countries were listed in the license agreement. Iran and Syria were included simply as part of the process to compile a list including all countries in the geographical territories licensed to Biowell Technology, Inc. The license agreement was composed to cover all countries in Asia and the Middle East. We are presently will at all times in the future be fully compliant with all US Government regulations dealing with export restrictions. We have subsequently amended the license agreement to indicate that any country that has been identified by the U.S. State Department as state sponsors of terrorism or are subject to economic sanctions administered by the U.S. Treasury Department's Office of Foreign Assets Control, or are in any other way proscribed by the United States, will not be a territory under the license agreement until such time as that country has been removed from such list of state sponsors of terrorism or any other restricted list and are not subject to economic sanctions by the U.S. Treasury Department's Office of Foreign Assets Control. We have filed such amendment as an exhibit and we have revised our language in the registration statement to reflect this. 2. Prior to requesting acceleration for effectiveness, please amend your Form 10-KSB for the year ended September 30, 2004 and your Forms 10-QSB for the quarters ended December 31, 2004, March 31, 2005 and June 30, 2005, as applicable, to comply with our comments on your Form SB-2. Response -------- Prior to requesting acceleration for effectiveness, we will amend our Form 10-KSB for the year ended September 30, 2004 and our Forms 10-Q for the quarters ended December 31, 2004, March 31, 2005 and June 30, 2005, as applicable, to comply with your comments on our Form SB-2.

Securities and Exchange Commission October 28, 2005 Page 3 of 17 Cover Page ---------- 3. You have registered a total of 45,995,326 shares of common stock for resale, however your introductory paragraph refers to more than 55 million shares. Please advise or revise. Response -------- We have revised our introductory paragraph to indicate that the number of shares of common stock issuable upon the exercise of common stock purchase warrants is 20,367,000, not 30,367,000. Overview, page 23 ----------------- 4. Please file as exhibits the agreements with Holomex, and the Departments of Energy, Agriculture and Defense. Response -------- We are filing herewith the agreements with Holomex and the Department of Energy. Our research agreement with the Department of Agriculture has expired and there is no written agreement with the Department of Defense. We have amended the disclosure throughout the registration statement to remove any reference to agreements with the Departments of Defense or Agriculture. 5. Additionally for each of these agreements, please describe the material provisions of these agreements in the Business section. Your discussion should include: - All material rights and obligations of the parties to the agreement; - Duration of the agreement; - Payment terms; - Termination provisions, including consequences of early termination; and - Any other terms that may be considered material. If you believe the agreements are made in the ordinary course of business and does not need to be filed as exhibits, supplementally, please provide your analysis explaining why you believe the agreements are immaterial.

Securities and Exchange Commission October 28, 2005 Page 4 of 17 Response -------- We have revised our disclosure in the Business section to provide for a description of our agreements with Holomex and the Department of Energy and to describe all material terms of these agreements. Product Research and Development -------------------------------- Textiles, page 33 ----------------- 6. Please provide us supplementally with a copy of the Department of Energy report. We may have additional comments. In addition, please expand the discussion to indicate when the report was prepared and released. Response -------- We are providing to you, on a supplemental basis, a copy of the Department of Energy report. We have further revised our disclosure to indicate that the report was prepared on June 1, 2005 and the final version was provided to us on June 9, 2005. 7. Please expand the discussion to indicate the extent to which you are compensated for the expenses incurred for the treated threads and labels you refer to in your discussion. Response -------- We have revised our disclosure to indicate that we provided the sewing thread and labels and that the cost for these items was nominal. 8. Please expand the discussion to explain what you mean by "obtaining final product liability underwriter approval," when you applied for such coverage, the amount of coverage, and when you anticipate marketing these products to consumers. Response -------- We have revised our disclosure to indicate that the tests conducted by the Department of Energy have demonstrated that DNA coated onto various threads can be recovered in a laboratory setting, and is a feasible way to add DNA-based security to textile products. As the tests conducted by the Department of Energy have assured us that DNA can be reliably recovered, and results are satisfactory to both us and Champion Thread, we are in the process of obtaining product liability insurance and will anticipate marketing these products to consumers shortly thereafter.

Securities and Exchange Commission October 28, 2005 Page 5 of 17 Inks/coatings, page 33 ---------------------- 9. We note your reference to "a ten-fold speed improvement." Have you achieved this increase in speed, when did you achieve this increase, and for whom was the demonstration? If you have not achieved the increase in speed, to what extent have you improved the speed and why was the ten-fold increase deemed necessary for prototype kits? Response -------- We have revised our disclosure to indicate that conventional PCR can take approximately four to five hours to detect and verify DNA. Our commercially available machine, the Real-Time PCR, can detect the presence of DNA in the matter of a half-hour. In the test conducted by the Department of Energy, a comparison was made between conventional PCR and our RT-PCR, which showed that by choosing our RT-PCR, the time-to-result duration can be improved 10 fold. This information can be seen in the report we have provided to you on a supplemental basis. Substrates/holograms, page 34 ----------------------------- 10. Please update your discussion relative to your test results. In addition, please expand the discussion to clarify the relationship of your research with hot stamp varnish and the Department of Energy. Is the Department of Energy paying you for this research or otherwise compensating you? Is the Department of Energy conducting the tests? Response -------- We have revised our disclosure to indicate that test results show that by using RT-PCR and proper extraction protocol, DNA can be recovered from hot stamp varnish on the hologram. We have submitted the DNA concentrate to Holomex for formulation of the hot stamp application. We have further revised our disclosure to indicate that pursuant to our agreement with the Department of Energy, they perform validation tests under our CRADA and we pay for all testing services. 11. Please expand the discussion to clarify and describe the specific relationship with the Department of Agriculture. Who will pay for the services of the Agriculture Research Service lab? Response -------- As discussed above, our CRADA with the Department of Agriculture expired; therefore, we have removed all references to an agreement with them.

Securities and Exchange Commission October 28, 2005 Page 6 of 17 12. Please expand the discussion concerning the Oak Ridge National Laboratory demonstration to describe the nature of the demonstration, when the demonstration will occur, how many other technologies and/or companies are competing with you, and the extent you which you will be reimbursed for your presentation. Response -------- We have revised our disclosure to discuss as much as we are aware of the nature of the demonstration. The disclosure we make is as follows: The Department of Energy was developing an initiative to identify, or develop marker systems to defeat counterfeiting of textile goods. Oak Ridge National Laboratory was to manage the project and the funding for the Department of Energy. We are only aware of the competitive technologies of nano-barcodes and another non-specific low energy nuclear marker. Oak Ridge National Laboratory cannot provide details of these technologies to us. Oak Ridge National Laboratory was to evaluate these two technologies, and our DNA solution; once finally developed fully, which requires a reader system to make it a complete solution. Since the Department of Energy is still addressing this development work, we have not submitted the DNA marker technology to Oak Ridge National Laboratory for evaluation. Any submission we make in connection with this program will be done at our own expense. We have other concerns that Oak Ridge National Laboratory may be developing a marker on their own, with another industry partner. If this turns out to be the case, it is not likely we will participate in the ORNL evaluation. However, we maintain the possibility of future collaborative opportunities to develop a solution for a particular industry application, where the Idaho National Lab and Oak Ridge National Laboratory can assist us, possibly under separate agreements. Consolidated Financial Statements --------------------------------- Statements of Losses, page F-3 ------------------------------ 13. We acknowledge your response to comment 8 per our letter dated June 27, 2005. We continue to believe that, according to paragraphs 11 (c) and 13 of SFAS No. 2, the license fee paid to Biowell Technology represents a research and development cost and should be separately classified on your statements of operations. In particular, we reference your statement on page F-32, which seems to indicate that the license is the foundation for your further development of products, as opposed to your assertion that the license related to the marketing of existing Biowell products. Please revise your statements of operations for all affected periods accordingly, or provide us with additional information to support your classification of this license fee within selling, general and administrative expense.

Securities and Exchange Commission October 28, 2005 Page 7 of 17 Response -------- We acknowledge the payments made in connection with the Biowell license represent research and development expenditures. Our research and development footnote to financial statements have been revised to disclose research and development costs, including the license fees paid to Biowell The Company accounts for research and development costs in accordance with the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 2 ("SFAS 2"), "Accounting for Research and Development Costs. Under SFAS 2, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. The Company incurred $ 122,500, $116,035, and $_238,535 of research and development expenses during the year ended September 30, 2004, September 30, 2003 and from September 16, 2002 (date of inception) through September 30, 2004, respectively. Accordingly, based upon the above, the Company believes its policy for disclosing research and development expenditures is reasonable and in accordance with generally accepted accounting principles. Notes to Consolidated Financial Statements ------------------------------------------ Note D- Capital Stock,pages F-22; F-25-F-27 ------------------------------------------- 14. We acknowledge your response to comment 11 per our letter dated June 27, 2005. Please provide us with the detail, specifically outlining your treatment of the transaction on the balance sheet and statements of operations and stockholders' deficit, behind your accounting for the issuance of the 10,140,000 shares to your founders in March 2003 below the specified $0.001 par value. Please include references to the authoritative accounting literature that supports your treatment. Additionally, please specify whether there is a legal basis in the State of Nevada for issuing your common shares below their stated par value. Response -------- Our legal predecessor, Pro-Health Medical Technologies, Inc., formerly, DOC Acquisition Corp.'s articles of incorporation filed with the State of Nevada provided for 100,000,0000 shares of common stock having a par value of $.0001 per share. Accordingly, the shares issued to the Founders were not below the par value of the shares at the time of issuance.

Securities and Exchange Commission October 28, 2005 Page 8 of 17 Our legal counsel has reviewed the commercial code of the State of Nevada and has concluded that there is not a prohibition against issuing common shares below their stated par value. Accordingly, based upon the above, we believe our policy for accounting for the issuance of Founders shares and the issuance of shares below their stated par value is reasonable and in accordance with generally accepted accounting principles. 15. We acknowledge your response to comments 9 and 10 per our letter dated June 27, 2005. Please provide us with an analysis that includes the following information for all material transactions involving the issuance of common stock to non-employees in exchange for consulting services from October 1, 2003 to the present: - the exact valuation date/period in which the consultant rendered the services; - the valuation calculation, including your basis for ascribing value to the shares issued at the time of the transaction; that is, your consideration of paragraphs 8/9 of SFAS No. 123; - the trading price of your common shares at the date the services were provided; - the period in which you issued the common stock versus when you recorded the related financial statement expense; - the amounts, if any, by which you understated/overstated expense for each financial statement period pursuant to instances in which you did not, according to paragraph 8 of SFAS No. 123 and EITF 96-18, appropriately record the value of the services in the period rendered. Additionally, we acknowledge your assertion that the understatement/overstatement of compensation expense that occurred in the third and fourth quarters of 2002 and the first quarter of 2003 would not impact your year-to-date results of operations. Please provide us with a detailed analysis that quantifies the aggregate understatement/overstatement, as discussed in your response to comment 10, related to the applicable financial statement periods presented. Response -------- We have prepared and made part of this response, Exhibit A, describing the material transactions involving the issuance of our common stock to non-employees in exchange for services from October 1, 2003 to the June 30, 2005. The aggregate understatement of expense based on our closing prices of our common stock during this period represents approximately 0.9 % of the cumulative loss of $54.6 million as of June 30, 2005. Given the immaterial effect on our financial statements, we respectfully request the adjustment arising from this comment be waived.

Securities and Exchange Commission October 28, 2005 Page 9 of 17 16. Please provide us with information regarding your valuation of the Biowell Technology license in January 2003, giving consideration to paragraphs 8 and 9 of SFAS No. 123. Please tell us why you believe the license value was not more reliably measurable, particularly given that there was no market for your common stock at the time you issued the 1.5 million shares. Response -------- At the time of the stock issuance, there was no market to determine a fair value of the consideration given, therefore, we used the fair value of the license received, which we believe is a more reliably measurable. We considered the following factors, among others, in determining the fair value of the license: o Lack of liquidity; o Limited application; o Lack of our operating history; o The license's unproven technology; o No predicable cash flows that could be expected from ownership of the license; and o We had no infrastructure in place, including but not limited to management, sales, research and development functions, to exploit the license. Accordingly, we believe the value of the license represents the amount at which that asset could be bought or sold in a current transaction between willing parties, that is, in other than a forced or liquidation sale Unaudited Condensed Consolidated Financial Statements ----------------------------------------------------- Statements of Cash Flows. page F-77 ----------------------------------- 17. Please clarify to us the nature of the proceeds from notes converted to stock. It does not appear that the transaction has a cash flow effect and thus may be required to be disclosed supplementally to your statement of cash flows instead of within "net cash provided by financing activities." Refer to paragraph 32 of SFAS No. 95.

Securities and Exchange Commission October 28, 2005 Page 10 of 17 Response -------- We have revised the statement of cash flows accordingly. Notes to Unaudited Condensed Consolidated Financial Information --------------------------------------------------------------- Note B- Capital Stock. pages F-88-F-91 -------------------------------------- 18. Per review of your Item 4.02 Form 8-K, as initially filed on July 21, 2005, we note that you have revised your financial statements for the three and six month periods ended March 31, 2005 to reflect additional selling, general and administrative expense of approximately $2.9 million related to common stock issued in exchange for consulting services provided by non-employees. Please provide us with further detail with respect to this restatement, including the following: - the accounting treatment and authoritative literature you relied upon in discovering/rectifying the errors; - the exact dates of the involved transactions, correlating to the period in which the consultants provided their services; - the number of shares issued in each transaction; and - your valuation of the shares issued, including the per share amounts as calculated prior to and subsequent to the restatement. Additionally, we note that approximately $1.5 million of the total restatement appears to relate to various equity transactions involving non-employee consultants, while the remaining $1.4 million relates to your retirement of convertible notes during the period ended March 31, 2005. Please provide us with additional information regarding the restatement as it relates to these convertible debt transactions. Response -------- We have prepared and made part of this response, Exhibit B, describing the details of the restatement as descried under Item 4.02 of SEC Form 8-K in connection with the valuation of common stock issued to non-employees for services. Note F- Subsequent Events, page F-94 ------------------------------------ 19. We acknowledge your response to comment 12 per our letter dated June 27, 2005. Please provide us with an analysis of your consideration of Items 310(c) and (d) of Regulation S-B, detailing your determination as to whether you will account for your acquisition of all of the outstanding shares of Rixflex Holdings Limited ("Rixflex") as that of a purchase of a business, as well as your analysis as to whether financial statements and pro forma financial information are required. Please also disclose the purchase price and provide a preliminary purchase price allocation.

Securities and Exchange Commission October 28, 2005 Page 11 of 17 Response -------- In exchange for 36 million shares of our common stock, we acquired Rixflex and the intellectual property owned by Rixflex. We concluded the acquisition of the assets did not qualify as a business as defined under EITF 98-3. Accordingly, the financial statements required under Item 310(c) and the pro-forma information required under Item 310(d) of Regulation S-B, respectively, are not required. Under the purchase method of accounting; we will record the intellectual property at the fair value of the common stock issued. We have engaged an outside expert to assist us in determining, based on SFAS 142, the valuation for our future financial statements. Form 10-OSB/A#2 for the period ended March 31, 2005 --------------------------------------------------- 20. We note that you have restated your March 31, 2005 financial statements. Please label the financial statements as restated and provide a footnote that clarifies the nature of the restatement, as well as the disclosures required by APB No. 20. Response -------- We agree to label our restated March 31, 2005 financial statements as restated and provide a footnote describing the nature of the restatement in accordance with APB No. 20. Since any adjustments and restatements would have no impact on our year to date results from operations, and that the adjustments are in excess of 2 years old, we propose to waive any restatement adjustment to the December 31, 2002, March 31, 2003 and June 30, 2003 financial statements. Exhibits -------- 21. We note your reference to exhibit 10.15 and the statement that the agreement with Battelle Energy Alliance filed with the Form 8-K filed July 21, 2005. We could not locate this agreement. Please advise or revise.

Securities and Exchange Commission October 28, 2005 Page 12 of 17 Response -------- We have revised our disclosure to indicate that we filed the amendment as an exhibit to our current report on Form 8-K filed with the Commission on May 10, 2005. We trust that the foregoing appropriately addresses the issues raised by your recent Letter of Comment. Thank you in advance for your prompt review and assistance. Very truly yours, /s/ PETER BROCKLESBY -------------------- Peter Brocklesby President

Securities and Exchange Commission October 28, 2005 Page 13 of 17 EXHIBIT A Applied DNA Sciences, Inc. Amendment No. 3 to Registration Statement on Form SB-2 File N0. 333-122848 Amended Registration Statement filed August 29, 2005 Exhibit A per Item 15 of SEC Review Comments Non Employee Stock Compensation <TABLE> <CAPTION> ---- --------- ----------- --------------------------- ---------- ------ --------- ------- -------- -------- ---------- Share Price Shares Share Value Dollar FY Qtr Date Name Purpose Original Restated Issued Original Restated Difference ---- --------- ----------- --------------------------- ---------- ------ --------- ------- -------- -------- ---------- <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> 2004 Q-1 10/29/2003 Langley Options 1.00 3.20 32,000 32,000 70,400 38,400 ---- --------- ----------- --------------------------- ---------- ------ --------- ------- -------- -------- ---------- 10/30/2003 Investor Relations Group Services 2.50 3.15 (100,000) (250,000) (315,000) (65,000) --------- ----------- --------------------------- ---------- ------ --------- ------- -------- -------- ---------- Q-1 Total (68,000) (218,000) (244,600) (26,600) --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-2 1/21/2004 Cantaneo Services 2.60 2.95 75,000 195,000 221,250 26,250 --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- The Del Mar Consulting Services 2.60 2.95 48,000 124,800 141,600 16,800 ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 3/3/2004 Hill Options 1.00 3.04 55,000 55,000 112,200 57,200 --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-2 Total 178,000 374,800 475,050 100,250 --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-3 4/3/2004 Lee Returned 0.07 2.35 (50,000) (3,250) (117,500) (114,250) -------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 4/15/2004 Salzwedel Financial Services 1.50 2.00 315,000 472,500 630,000 157,500 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- New Harbor Capital Services 1.50 2.00 35,000 52,500 70,000 17,500 Management --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Barlett & Bendall, LLC Services 1.50 2.00 17,500 26,250 35,000 8,750 ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 5/17/2004 Falkner Services 1.01 1.35 100,000 101,250 135,000 33,750 ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 5/19/2004 Sichenzia Ross Friedman Ference LLP Services 0.86 1.40 37,000 31,913 51,800 19,888 ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 5/28/2004 Falkner Services 0.86 1.15 100,000 86,250 115,000 28,750 ------------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 6/14/2004 Lee Returned 0.07 0.89 (5,000) (325) (4,450) (4,125) ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Wiggins Services 0.67 0.89 10,000 6,675 8,900 2,225 --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Lucas Services 0.67 0.89 15,000 10,013 13,350 3,338 --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Shemano Group Services 0.67 0.89 50,000 33,375 44,500 11,125 --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Durkee Services 0.67 0.89 27,000 18,023 24,030 6,008 --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Baena Services 0.67 0.89 10,000 6,675 8,900 2,225 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 6/30/2004 Salzwedel Financial Services 0.65 0.54 50,000 32,250 27,000 (5,250) --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-3 Total 711,500 874,098 1,041,530 167,433 --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-4 7/23/2004 Cantaneo Services 0.47 0.63 5,000 2,363 3,150 788 --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Marina Ventures Services 0.47 0.63 95,000 44,888 59,850 14,963 ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 8/2/2004 Sichenzia Ross Friedman Services 0.39 0.52 50,000 19,500 26,000 6,500 Ference LLP ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Hutchison Services 0.39 0.52 100,000 39,000 52,000 13,000 ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 8/16/2004 Erickson Services 0.50 0.67 100,000 50,250 67,000 16,750 ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 8/24/2004 The Sterling Foup Nevada Services 0.41 0.75 92,500 37,463 69,375 31,913 --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-4 Total 442,500 193,463 277,375 83,913 --------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- </TABLE>

Securities and Exchange Commission October 28, 2005 Page 14 of 17 <TABLE> <CAPTION> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> ---------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 2004 Total 1,264,000 1,224,360 1,549,355 324,995 ---------- ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 2005 Q-1 10/12/2004 Lee Services 0.52 0.70 (1,000,000) (517,500) (700,000) (182,500) ----------- --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Falkner Services 0.07 0.70 (9,000) (585) (6,300) (5,715) --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Lucas Services 0.67 0.70 (15,000) (10,013) (10,500) (488) --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Guerilla IRA L.P. Services 2.50 0.70 (41,600) (104,000) (29,120) 74,880 --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Brown Services 2.50 0.70 (4,000) (10,000) (2,800) 7,200 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 12/21/2004 Cardona Options 0.60 1.55 60,000 36,000 57,000 21,000 --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-1 Total (1,009,600) (606,098) (691,720) (85,623) --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-2 1/4/2005 Quinn Options 0.10 1.40 25,000 2,500 32,500 30,000 --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 1/10/2005 Guerilla IRA Partners Options 1.55 1.55 58,909 91,309 - (91,309) ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Giustino Options 0.10 1.55 5,000 500 7,250 6,750 --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Quinn Options 0.10 1.55 12,500 1,250 18,125 16,875 --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Guerilla Partners LP Options 1.55 1.55 63,127 97,847 - (97,847) ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 1/19/2005 Vertical Capital Partners,Inc Services 1.30 1.34 58,600 76,180 78,524 2,344 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 2/3/2005 Rotter Options 0.10 1.32 20,000 2,000 24,400 22,400 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 2/4/2005 Sabella Options 0.10 1.32 30,000 3,000 36,600 33,600 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Ivelocity Fund Options 0.10 1.32 15,000 1,500 18,300 16,800 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 2/9/2005 Allied International Fund Services 0.50 1.26 84,189 42,095 106,078 63,984 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 2/10/2005 Allied International Fund Services 0.50 1.17 43,811 21,906 51,259 29,353 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 3/8/2005 Wiggins Options 0.60 0.96 100,000 60,000 36,000 (24,000) ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 3/18/2005 Del Mar consulting Group Services 0.50 0.92 72,000 36,000 66,240 30,240 ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-2 Total 588,136 436,086 475,276 39,190 --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-3 4/13/2005 Degiacomi Repricing 0.33 0.75 500,000 165,000 375,000 210,000 --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Q-3 Total 500,000 165,000 375,000 210,000 ---- --------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- 2005 Total 78,536 (5,012) 158,556 163,568 -------------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- Grand Total 1,342,536 1,219,348 1,707,911 488,563 -------------- ------------ --------------------------- ---------- ------ -------- ---------- ---------- ----------- ---------- </TABLE>

Securities and Exchange Commission October 28, 2005 Page 15 of 17 Applied DNA Sciences, Inc. Amendment No. 3 to Registration Statement on Form SB-2 File N0. 333-122848 Amended Registration Statement filed August 29, 2005 Exhibit A per Item 15 of SEC Review Comments Non Employee Stock Compensation <TABLE> <CAPTION> --------------- ------------ ------------- ---------------------------------------- ----------- ------------------------- ---------- Share Price Shares Share Value Dollar FY Qtr Date Name Purpose Original Restated Issued Original Restated Difference ---- --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> 2004 Q-1 10/29/2003 Langley Options 1.00 3.20 32,000 32,000 70,400 38,400 ---- --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 10/30/2003 Investor Relations Group Services 2.50 3.15 (100,000) (250,000) (315,000) (65,000) ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Q-1 Total (68,000) (218,000) (244,600) (26,600) --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Q-2 1/21/2004 Cantaneo Services 2.60 2.95 75,000 195,000 221,250 26,250 --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- The Del Mar Consulting Services 2.60 2.95 48,000 124,800 141,600 16,800 ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 3/3/2004 Hill Options 1.00 3.04 55,000 55,000 112,200 57,200 ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Q-2 Total 178,000 374,800 475,050 100,250 --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Q-3 4/3/2004 Lee Returned 0.07 2.35 (50,000) (3,250) (117,500) (114,250) --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 4/15/2004 Salzwedel Financial Services 1.50 2.00 315,000 472,500 630,000 157,500 ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- New Harbor Capital Management Services 1.50 2.00 35,000 52,500 70,000 17,500 ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Barlett & Bendall, LLC Services 1.50 2.00 17,500 26,250 35,000 8,750 ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 5/17/2004 Falkner Services 1.01 1.35 100,000 101,250 135,000 33,750 --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 5/19/2004 Sichenzia Ross Friedman Ference LLP Services 0.86 1.40 37,000 31,913 51,800 19,888 ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 5/28/2004 Falkner Services 0.86 1.15 100,000 86,250 115,000 28,750 ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 6/14/2004 Lee Returned 0.07 0.89 (5,000) (325) (4,450) (4,125) ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Wiggins Services 0.67 0.89 10,000 6,675 8,900 2,225 ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Lucas Services 0.67 0.89 15,000 10,013 13,350 3,338 ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Shemano Group Services 0.67 0.89 50,000 33,375 44,500 11,125 ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Durkee Services 0.67 0.89 27,000 18,023 24,030 6,008 ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Baena Services 0.67 0.89 10,000 6,675 8,900 2,225 ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 6/30/2004 Salzwedel Financial Services 0.65 0.54 50,000 32,250 27,000 (5,250) --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Q-3 Total 711,500 874,098 1,041,530 167,433 --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Q-4 7/23/2004 Cantaneo Services 0.47 0.63 5,000 2,363 3,150 788 --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Marina Ventures Services 0.47 0.63 95,000 44,888 59,850 14,963 ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 8/2/2004 Sichenzia Ross Friedman Ference LLP Services 0.39 0.52 50,000 19,500 26,000 6,500 ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Hutchison Services 0.39 0.52 100,000 39,000 52,000 13,000 ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 8/16/2004 Erickson Services 0.50 0.67 100,000 50,250 67,000 16,750 ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 8/24/2004 The Sterling Foup Nevada Services 0.41 0.75 92,500 37,463 69,375 31,913 --------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- Q-4 Total 442,500 193,463 277,375 83,913 -------------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- 2004 Total 1,264,000 1,224,360 1,549,355 324,995 -------------- ---------- ------------------------ ---------- -------- -------- -------- ------------ ------------ ----------- </TABLE>

Securities and Exchange Commission October 28, 2005 Page 16 of 17 Applied DNA Sciences, Inc. Amendment No. 3 to Registration Statement on Form SB-2 File N0. 333-122848 Amended Registration Statement filed August 29, 2005 Exhibit A per Item 15 of SEC Review Comments Non Employee Stock Compensation <TABLE> <CAPTION> ---- --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Share Price Shares Share Value Dollar FY Qtr Date Name Purpose Original Restated Issued Original Restated Difference ---- --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> 2005 Q-1 10/12/2004 Lee Services 0.52 0.70 (1,000,000) (517,500) (700,000) (182,500) ---- --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Falkner Services 0.07 0.70 (9,000) (585) (6,300) (5,715) ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Lucas Services 0.67 0.70 (15,000) (10,013) (10,500) (488) ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Guerilla IRA L.P. Services 2.50 0.70 (41,600) (104,000) (29,120) 74,880 ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Brown Services 2.50 0.70 (4,000) (10,000) (2,800) 7,200 ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 12/21/2004 Cardona Options 0.60 1.55 60,000 36,000 57,000 21,000 --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Q-1 Total (1,009,600) (606,098) (691,720) (85,623) --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Q-2 1/4/2005 Quinn Options 0.10 1.40 25,000 2,500 32,500 30,000 --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 1/10/2005 Guerilla IRA Partners Options 1.55 1.55 58,909 91,309 - (91,309) ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Giustino Options 0.10 1.55 5,000 500 7,250 6,750 ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Quinn Options 0.10 1.55 12,500 1,250 18,125 16,875 ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Guerilla Partners LP Options 1.55 1.55 63,127 97,847 - (97,847) ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 1/19/2005 Vertical Capital Partners,Inc Services 1.30 1.34 58,600 76,180 78,524 2,344 ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 2/3/2005 Rotter Options 0.10 1.32 20,000 2,000 24,400 22,400 ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 2/4/2005 Sabella Options 0.10 1.32 30,000 3,000 36,600 33,600 ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Ivelocity Fund Options 0.10 1.32 15,000 1,500 18,300 16,800 ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 2/9/2005 Allied International Fund Services 0.50 1.26 84,189 42,095 106,078 63,984 ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 2/10/2005 Allied International Fund Services 0.50 1.17 43,811 21,906 51,259 29,353 ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 3/8/2005 Wiggins Options 0.60 0.96 100,000 60,000 36,000 (24,000) ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 3/18/2005 Del Mar consulting Group Services 0.50 0.92 72,000 36,000 66,240 30,240 --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Q-2 Total 588,136 436,086 475,276 39,190 --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Q-3 4/13/2005 Degiacomi Repricing 0.33 0.75 500,000 165,000 375,000 210,000 --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- Q-3 Total 500,000 165,000 375,000 210,000 ---- --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- 2005 Total 78,536 (5,012) 158,556 163,568 ---- --------- ---------- ------------------------ ---------- -------- -------- ---------- ---------- --------- ----------- </TABLE>

Securities and Exchange Commission October 28, 2005 Page 17 of 17 EXHIBIT B Applied DNA Sciences, Inc. Amendment No. 3 to Registration Statement on Form SB-2 File N0. 333-122848 Amended Registration Statement filed August 29, 2005 Exhibit B per Item 18 of SEC Review Comments March 31, 2005 Services in Exchange for Shares Restatement <TABLE> <CAPTION> ---------------------------------------------------------------------------------------------------------------------------- Share Price Shares Share Value Dollar Date Name Purpose Original Restated Issued Original Restated Difference ---------------------------------------------------------------------------------------------------------------------------- <C> <C> <C> <C> <C> <C> <C> <C> <C> 1/21/2005 Cataneo Services 0.50 1.30 315,636 157,818 410,327 252,509 2/4/2005 Lee Services 0.40 1.31 1,500,000 600,000 1,965,000 1,365,000 2/10/2005 Allied International Services 0.50 1.17 17,236 8,618 20,166 11,548 2/22/2005 DePalo Services 0.50 0.95 716,500 358,250 680,675 322,425 2/22/2005 Kareem Services 0.33 0.95 10,500 3,465 9,975 6,510 3/3/2005 Barnett Services 0.60 1.19 100,000 60,000 119,000 59,000 3/3/2005 Cardona Services 0.60 1.19 85,000 51,000 101,150 50,150 3/14/2005 Blakely Services 0.50 0.98 1,675,272 837,636 1,641,767 804,131 3/14/2005 Virtual Legal Services 0.50 0.92 24,333 12,167 22,386 10,220 3/29/2005 Cardona Services 0.60 0.99 15,000 9,000 14,850 5,850 3/31/2005 Stonegate Services 0.50 0.89 10,000 5,000 8,900 3,900 ---------------------------------------------------------------------------------------------------------------------------- Total 4,469,477 2,102,954 4,994,196 2,891,242 ---------------------------------------------------------------------------------------------------------------------------- </TABLE>