January 27, 2012
VIA EDGAR & FACSIMILE
Mr. John Cash
Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington D.C. 20549
RE: | Alion Science and Technology Corporation (the “Company”) |
Form 10-K for Fiscal Year Ended September 30, 2011
Filed December 21, 2011
File No. 333-89756
Dear Mr. Cash:
We will file the Company’s responses to the comment letter dated January 23, 2012 submitted by the staff in the Division of Corporation Finance with regard to the above-referenced filing on or before Tuesday, February 14, 2012.
Please call the undersigned at (703) 918-4484 with any questions. We appreciate the staff’s efforts with respect to our filings.
Sincerely,
/s/ Michael Alber
Alion Science and Technology Corporation
Michael Alber
Senior Vice President,
Chief Financial Officer and Treasurer
cc: | Kevin Stertzel, Securities and Exchange Commission |
Anne McConnell, Securities and Exchange Commission
Bahman Atefi, Chairman and CEO, Alion
Thomas McCabe, Senior Vice President and General Counsel, Alion
David Cole, Holland & Knight LLP
Bruce Arensmeier, Deloitte & Touche, LLP