June 26, 2006 | Ryan A. Murr ryan.murr@hellerehrman.com Direct +1.858.450.8425 Direct Fax +1.858.587.5924 Main +1.858.450.8400 |
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Station Place
100 F. Street, N.E.
Washington, D.C. 20549-7010
Attn: Jennifer R. Hardy
Re: | SAIC, Inc. |
Registration Statement on Form S-1 |
File No. 333-128021 |
Ladies and Gentlemen:
On behalf of SAIC, Inc. (the “Company”), we are concurrently filing herewith Amendment No. 3 to the Company’s Registration Statement on Form S-1 (File No. 333-128021) (the “Amendment”) and will provide separately with a copy of this letter three courtesy copies of the Amendment, marked to show the changes from Amendment No. 2.
To the extent applicable, the Company has addressed in the Amendment all relevant Staff comments issued with respect to Post-Effective Amendment No. 1 to the Company’s Registration Statement on Form S-4 (File No. 333-128022) (the “Form S-4”). Accordingly, the Amendment conforms in all applicable respects to the Form S-4.
If you should have any questions regarding the Amendment, please contact the undersigned at (858) 450-8425.
Sincerely,
/s/ Ryan A. Murr
Ryan A. Murr
Enclosures
cc: Douglas E. Scott Esq., SAIC, Inc.