Sm&a 8-K SM&A Announces First Quarter Financial Results EPS of $0.14 on Revenues of $18.5 Million

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) April 14, 2004

SM&A

(Exact name of registrant as specified in its charter)

California	0-23585	33-0080929
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

4695 MacArthur Court, Eighth Floor, Newport Beach, California		92660
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code (949) 975-1550

(Former name or former address, if changed since last report.)

TABLE OF CONTENTS

	Item 7. Financial Statements and Exhibits.
	Item 9. Regulation FD Disclosure.
SIGNATURES
Press Release

INFORMATION TO BE INCLUDED IN THE REPORT

Item 7. Financial Statements and Exhibits.

(c) Exhibits.

Exhibit No.	Description
99.1	Press Release dated April 14, 2004, issued by SM&A.

Item 9. Regulation FD Disclosure.

     On April 14, 2004, SM&A, a California corporation, issued a press release announcing, among other things, its financial results for the fiscal quarter ended March 31, 2004. A copy of the press release is furnished as Exhibit 99.1 to this report.

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

			SM&A
			(Registrant)
Date
	April 14, 2004	/s/	Cathy L. Wood
			(Signature)
			Cathy L. Wood
			Executive Vice President, Chief Financial Officer and Secretary

EXHIBIT INDEX

Exhibit No.	Description
99.1	Press Release dated April 14, 2004, issued by SM&A.