Greg Kudla Corporate Vice President and Chief Accounting Officer | Exelis Inc. 1650 Tysons Blvd Suite 1700 McLean, VA 22102 | 703-790-6369 703-790-6362 Fax Greg.Kudla@exelisinc.com www.exelisinc.com |
July 1, 2013
Via EDGAR
Mr. Larry Spirgel
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| RE: | Exelis Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 |
File No. 001-35228
Filed March 1, 2013
Dear Mr. Spirgel:
On behalf of Exelis Inc. (the “Company”), the undersigned hereby acknowledges receipt of the letter (the “Comment Letter”), dated June 25, 2013, from the staff of the Securities and Exchange Commission (the “Staff”) containing comments to the filing referenced above.
Pursuant to my telephone call on July 1 with Michael Henderson of your office, the Company requires additional time to respond to the Staff’s comments and has therefore requested an extension of time to respond. I am confirming that, in accordance with my discussion with Mr. Henderson, the Company anticipates responding to the comments contained in the Comment Letter on or before July 24, 2013.
If you have any questions, please do not hesitate to contact me at 703-790-6369.
Respectfully,
/s/ Greg Kudla
Greg Kudla
Corporate Vice President and Chief Accounting Officer
| cc: | Terry French – SEC Division of Corporation Finance |
Michael Henderson - SEC Division of Corporation Finance
Peter Milligan – Exelis Inc.
Ann Davidson – Exelis Inc.
Melinda Covert – Deloitte & Touche LLP
Arjun Koshal – Simpson Thacher & Bartlett LLP