| 1099 NEW YORK AVENUE, NW SUITE 900 WASHINGTON, DC20001-4412 |  |
August 22, 2017
Beverly Singleton
Office of Transportation and Leisure
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Ms. Singleton:
General Dynamics Corporation (the “Company”) has received the comments of the staff (the “Staff”) of the Division of Corporation Finance at the Securities and Exchange Commission set forth in the Staff’s comment letter, dated August 18, 2017 (the “Comment Letter”). The Comment Letter requests that the Company respond to the comments by September 1, 2017, or tell the Staff the date by when the Company will provide its response. As discussed with the Staff, we are writing to confirm that we have requested an extension to respond to the Comment Letter until September 18, 2017. The Company therefore intends to respond to the Comment Letter on or before September 18, 2017.
We appreciate the Staff’s cooperation in this matter.
If you have any questions, please contact the undersigned at202-639-6093.
| Sincerely, |
| /s/ David M. Lynn |
| David M. Lynn |
| CHICAGO LONDON LOS ANGLES NEW YORK WASHINGTON, DC | WWW.JENNER.COM |