May 11, 2012
VIA: EDGAR
Mr. Mark P. Shuman
Branch Chief - Legal
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| RE: | SRA International, Inc. (the “Company”) Form S-4 File No. 333-180490 |
Dear Mr. Shuman:
The undersigned registrant hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-4 to become effective at 9:00 a.m. (Eastern Standard Time) on Monday, May 14, 2012, or as soon as practicable thereafter.
The Company confirms that it is aware of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of securities specified in the above referenced registration statement. In addition, the Company acknowledges that:
| · | should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| · | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| · | the Company may not assert Staff comments and the declaration of effectiveness 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,
SRA INTERNATIONAL, INC.
| By: | /s/ Richard J. Nadeau |
Richard J. Nadeau
Executive Vice President and
Chief Financial Officer
| cc: | Richard E. Baltz, Esq. Sanford A. Fine, Esq. |
