| March 16, 2011 |
VIA EDGAR
Kathleen Collins
Accounting Branch Chief
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Innovative Solutions & Support, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2010
Filed December 14, 2010
Form 10-Q for the Quarter ended December 31, 2010
Filed February 8, 2011
File No. 001-31157
Dear Ms. Collins:
Innovative Solutions and Support, Inc. (the “Company”) confirms receipt of the letter dated March 2, 2011 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced Form 10-K and Form 10-Q. In response to the Staff’s comments, the Company acknowledges that:
(1) The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
(2) Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
(3) The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, |
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| INNOVATIVE SOLUTIONS AND SUPPORT, INC. |
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| /s/ Ronald C. Albrecht |
| Ronald C. Albrecht |
| Chief Financial Officer |
