February 8, 2007
Ms. Kathleen Collins
Securities and Exchange Commission
Washington, D.C. 20549
Mail Stop 4561
Re: | (1) | Innovative Solutions and Support, Inc. |
|
| Form 10-K for Fiscal Year Ended September 30, 2006 |
|
| File No. 000-31157 |
|
|
|
| (2) | Your letter to Mr. Geoffrey S.M. Hedrick dated February 5, 2007 regarding |
|
| reference (1), above |
|
|
|
| (3) | Your February 7th telephone conversation with me regarding an extension to |
|
| March 2, 2007 for a formal response to reference (2). |
Dear Ms. Collins,
Your letter to Mr. Hedrick dated February 5, 2007 included comments that you want us to respond to within 10 business days. Based on pre planned travel for key members of management we respectively request an extension in time to March 2, 2007. Thank you in advance for your consideration in this matter. Would you please advise me of your decision at (610) 646-9800 X550 or at my email address; jreilly@innovative-ss.com.
Sincerely,
James J. Reilly
Chief Financial Officer
Innovative Solutions and Support, Inc.
