February 11, 2010
United States Securities and Exchange Commission
One Station Place
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kathleen Krebs
Re: Definitive Proxy Statement
Dear Ms. Krebs:
We have revised our Proxy Statement based on the oral comments we received from you during our discussion on February 4, 2010. The revisions are included in our Definitive Proxy Statement filed on February 11, 2010.
Yours truly,
Applied Signal Technology, Inc.,
/s/ James E. Doyle
James E. Doyle
Chief Financial Officer