Company: BNBX
Filing Date: 2025-01-15
Form Type: CORRESP
Source: 0001104659-25-003756
Chunk: 0

Company: BNB PLUS CORP.
Filing Date: 2025-01-15
Form: CORRESP
Chunk 0
---
<div align='center'>Applied DNA Sciences, Inc.50 Health Sciences Drive
Stony Brook, New York 11790

January 15, 2025</div>

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

| Re: | Applied DNA Sciences, Inc.          
 Registration Statement on Form S-1  
 Filed November 19, 2024, as amended |
|:----|:------------------------------------|
|     | File No. 333-283315                 |

Ladies and Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Applied DNA Sciences, Inc. (the “Company”) hereby requests that the effective date
of the Company’s Registration Statement on Form S-1 (File No. 333-283315) (the “Registration Statement”) be accelerated
so that the Company’s Registration Statement will become effective on Friday, January 17, 2025 at 4:30 p.m. (Eastern
Time), or as soon thereafter as practicable.

Please feel free to direct any
questions or comments concerning this request to Todd Kornfeld, Esq. of McDermott Will & Emery LLP at (212) 547-5890.

The Company understands that
the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is
aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration
Statement.

| APPLIED DNA SCIENCES, INC. |                   |                         |
| By:                        | /s/ James Hayward |                         |
|                            | Name:             | James Hayward           |
|                            | Title:            | Chief Executive Officer |

cc: Todd Kornfeld, McDermott Will & Emery LLP