[ATS Letterhead]
December 27, 2007
Via Facsimile, U.S. Mail and EDGAR Correspondence
Kevin Woody, Accounting Branch Chief
Mark Rakip, Staff Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: ATS Corporation
Form 10-K for the fiscal year ended December 31, 2006
Form 10-Q for the quarter ended September 30, 2007
File No. 000-51552
Dear Messrs. Woody and Rakip:
We are in receipt of your letter dated December 11, 2007 setting forth comments on the above-referenced filings, and are preparing our responses. We anticipate providing our response letter no later than January 18, 2008.
We appreciate the staff’s attention to our filings and the opportunity to provide responses to your comments. If you need to contact me prior to our response letter filing, please call me at (703) 748-8687.
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| Very Truly Yours, |
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| /s/ Pamela A. Little |
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| Pamela A. Little |
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| Chief Financial Officer |
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| ATS Corporation |