October 26, 2006
VIA EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
Washington D.C. 20549
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| RE: | | Alion Science and Technology Corporation (the “Company”)
Form 10-K for Fiscal Year Ended September 30, 2005
Filed January 31, 2006
File No. 333-89756 |
Dear Mr. Rosenberg:
We will file the Company’s responses to the comment letter dated October 12, 2006 submitted by the staff at the Chief Accountant’s Office, Division of Corporation Finance with regard to the above-referenced filing on or before Thursday November 9, 2006. We have left word with Sasha Parikh, Staff Accountant, in this regard.
Please call the undersigned at (703) 269-3482 with any questions. We appreciate the staff’s efforts with respect to our 2005 Annual Report.
| | | | | |
| | Sincerely,
| |
| | /s/ Joshua Izenberg | |
| | | |
| | Alion Science and Technology Corporation
Joshua Izenberg
Associate General Counsel and
Assistant Secretary | |
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| | |
| cc: | | Sasha Parikh, Staff Accountant, United States Securities and Exchange Commission
John M. Hughes, Executive VP and CFO of Alion
Jim Fontana, Senior Vice President and GC Alion
Marc Paul, Baker & McKenzie LLP
Kurt Gabouer, KPMG LLP |
