| Thomas M. Brandt, Jr. |
| Sr. Vice President & CFO |
| Voice: 410/280-1001 |
Confidential Fax: 410/280-1048 tbrandt@telecomsys.com |
September 23, 2013
Kathleen Collins
Accounting Branch Chief, Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E., Washington, D.C. 20549
Re: TeleCommunication Systems, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2012
Filed March 1, 2013
Form 8-K Filed May 2, 2013
File No. 000-30821
Dear Ms. Collins:
In your letter dated September 9, 2013 (the “Staff Comment Letter”), you requested that we respond to your comments regarding our Form 10-K for Fiscal Year ended December 31, 2012, within ten business days (which would be Monday, September 23, 2013), or advise you when we would provide a response.
We respectfully request a two week extension of time to October 7, 2013, to complete our written response. Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to call me at (410) 280-1001.
| Respectfully, |
| /s/ Thomas M. Brandt, Jr. |
275 West Street, Annapolis, Maryland 21401
www.telecomsys.com