Jason Aiken
Senior Vice President & CFO
February 2, 2021
Wei Lu
Staff Accountant
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | General Dynamics Corporation |
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed February 9, 2021
File No. 001-03671
Dear Ms. Lu:
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 January 19, 2022 (the “Comment Letter”). The Comment Letter requests that the Company respond to the comments by February 2, 2022, or tell the Staff when the Company will provide its response. As discussed with the Staff, we are writing to confirm that the Company intends to respond to the Comment Letter on or before February 9, 2022.
We appreciate the Staff’s cooperation in this matter.
Sincerely,
/s/ Jason W. Aiken
Jason W. Aiken
Senior Vice President and Chief Financial Officer
| cc: | Ethan Horowitz |
Accounting Branch Chief,
U.S. Securities and Exchange Commission,
Division of Corporation Finance
11011 Sunset Hills Road
Reston, VA 20190
Tel: 703-876-3000
jaiken@generaldynamics.com