# EDGAR Filing Document

**Accession Number:** 0000744452
**File Stem:** 0001104659-25-123757
**Filing Date:** 2025-12
**Character Count:** 2772
**Document Hash:** f7f53efd0bfaf4616479b84d775f2881
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-123757.hdr.sgml**: 20260701

**ACCESSION NUMBER**: 0001104659-25-123757

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251222

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BNB PLUS CORP.
- **CENTRAL INDEX KEY:** 0000744452
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-TESTING LABORATORIES [8734]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 592262718
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 25 HEALTH SCIENCES DRIVE
- **CITY:** STONY BROOK
- **STATE:** NY
- **BUSINESS PHONE:** 631-240-8800

**MAIL ADDRESS:**
- **STREET 1:** 25 HEALTH SCIENCES DRIVE
- **CITY:** STONY BROOK
- **STATE:** NY

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** APPLIED DNA SCIENCES INC
- **DATE OF NAME CHANGE:** 20021218

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PROHEALTH MEDICAL TECHNOLOGIES INC
- **DATE OF NAME CHANGE:** 20010504

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DCC ACQUISITION CORP
- **DATE OF NAME CHANGE:** 19990211

**BNB Plus Corp.**<br> 50 Health Sciences Drive<br> Stony Brook, New York 11790

December 22, 2025

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

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| | |
|:---|:---|
| Re: | BNB Plus Corp. |
|  | Registration Statement on Form S-1 |
|  | Filed October 30, 2025, as amended |
|  | File No. 333-291156 |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, BNB Plus Corp. (the "**Company**") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-291156) (the "**Registration Statement**") be accelerated so that the Company's Registration Statement will become effective on **Monday, December 29, 2025 at 5:00 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 & Schulte 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.

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| | | |
|:---|:---|:---|
| **BNB PLUS CORP.** | **BNB PLUS CORP.** | **BNB PLUS CORP.** |
| By: | /s/ Clay Shorrock | /s/ Clay Shorrock |
|  | Name: | Clay Shorrock |
|  | Title: | Chief Executive Officer |

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cc: Todd Kornfeld, McDermott Will & Schulte LLP