Statement of the Problem. The colonization of micro-organisms on acrylic resin dentures may result in denture-induced stomatitis. No efficient coating has yet been proposed to address this issue. Purpose. The purpose of this in vitro study was to assess the effect of various initial surface finishes and different Parylene (P) coating thicknesses on the surface roughness (Ra) and surface free energy (SFE) of Parylene coated polymethyl methacrylate (PMMA). Material and Methods. One hundred and sixty PMMA specimens were produced and divided into 8 groups as follows: Group A: uncoated-1000grit finish; group Ap1: 10 μm P coated -1000grit finish; group B: uncoated -1200grit finish; group Bp: 10 μm P coated -1200grit finish; group C: uncoated2400grit finish; group Cp: 10 μm P coated -2400grit finish; group Ap2: 20 μm P coated -1000grit finish; group Ap3: 30 μm P coated -1000grit finish. The Ra of all specimens was measured with a noncontact profilometer. To calculate the SFE, the Owens-Wendt approach was applied after measuring the contact angles with a goniometer. The topography of the specimens was observed by scanning electron microscope. I am happy to report that the reviewers of manuscript #JPD-D-15-00013R3, entitled "The effect of different initial finishes and Parylene coating thickness on the surface properties of coated PMMA," have recommended that it be accepted for publication, pending your responses to the following final requests:Please review the edited manuscript to ensure that your meaning has not been inadvertently altered. Please address the comments.Answer: Thank you for the acceptance of our work for publication to the JPD. We are now submitting the final revision of the manuscript entitled "The effect of different initial finishes and Parylene coating thickness on the surface properties of coated PMMA". We have accepted all Track Changes and responded to the minor queries requested. The additions are marked in blue as per the instructions.We have uploaded the TIFF files of the images without labels as requested. The images uploaded are not in composite form, but individual images. We have only left the composite images in the manuscript file for ease of final proof editing by your team.