September 17, 2013
Via EDGAR and Facsimile
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4631
| Re: | ENGlobal Corporation |
| | Form 10-K for the Fiscal Year Ended December 29, 2012 |
| | Filed April 15, 2013 |
| | Form 10-K/A for the Fiscal Year Ended December 29, 2012 |
| | Filed April 29, 2013 |
| | Form 10-Q for the Period Ended June 29, 2013 |
| | Filed August 9, 2013 |
| | Form 8-K |
| | Filed April 15, 2013 |
| | File No. 1-14217 |
Dear Mr. Cash:
This letter is a request for additional time to respond to the comment letter dated September 4, 2013 (the “Comment Letter”) from the Staff of the Securities and Exchange Commission related to the above referenced filings.
The Company has made progress in preparing its response, however, based on a review of its internal resources, the Company concluded that it will require additional time to consider and respond fully to the Staff’s comments and prepare its response. Therefore, I respectfully advise that the Company expects to submit its response to the Staff’s comments by September 25, 2013. We will endeavor to submit the response earlier if feasible.
If you have any questions with respect to the foregoing, please contact me at (281) 878-4584.
Sincerely,
/s/ Mark A. Hess
Mark A. Hess
Chief Financial Officer
