Federal Services Acquisition Corporation
900 Third Avenue, 33rd Floor
New York, New York 10022-4775
October 19, 2005
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | Federal Services Acquisition Corporation | |
| Registration Statement on Form S-1 | |
| Registration No. 333-124638 |
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Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Federal Services Acquisition Corporation hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 2:00 P.M. on October 19, 2005 or as soon thereafter as practicable.
| Very truly yours, | |
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| FEDERAL SERVICES ACQUISITION | |
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| /s/ Joel R. Jacks |
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| Joel R. Jacks | |
| Chairman and Chief Executive Officer | |
