Room 4561
July 27, 2005

Mr. Roy E. Crippen III
Chief Executive Officer and Chairman of the Board
Digital Fusion, Inc.
4940-A Corporate Drive
Huntsville, AL 35805

      Re:	Digital Fusion, Inc.
      Form 10-KSB for Fiscal Year Ended December 31, 2004
		Form 10-QSB for Fiscal Quarter Ended March 31, 2005
      File No. 0-24073

Dear Mr. Crippen,

      We have reviewed your response letter dated July 26, 2005
and
have the following additional comments.  We may ask you to provide
us
with supplemental information so we may better understand your
disclosure.  Please be as detailed as necessary in your
explanation.
After reviewing this information, we may raise additional
comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comment or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.














Form 10-KSB For Fiscal Year Ended December 31, 2004

Note 2. Significant Accounting Policies

(b) Revenue Recognition, page F-7

1. We have read your response to prior comment number 3 and note
that
you assume we are referring to "fixed price" contracts for which
you
are recognizing revenue using the proportional performance method
rather than "fixed fee" contracts accounted for using the
percentage
of completion method.  Please note that we are referring to your
contracts that are on a "fixed fee basis" and accounted for "on a
percentage of completion basis" as disclosed in your revenue
recognition policy on page F-7 of your 2004 Form 10-KSB.  Please
clarify for us whether you have any contracts that are on a "fixed
fee basis" and accounted for "on a percentage of completion
basis."
If so, explain to us why you account for these contracts using the
percentage of completion method.

Note 6. Borrowings, page F-12

2. We have read your response to prior comment 4 and note that you
considered the debt modifications to be troubled debt
restructurings
subject to the guidance in SFAS 15.  Please explain to us how you
determined that the modifications represented concessions granted
by
your creditors in accordance with paragraph 11 of EITF 02-04.

      As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please submit all correspondence and supplemental materials on
EDGAR
as required by Rule 101 of Regulation S-T.  You may wish to
provide
us with marked copies of any amendment to expedite our review.
Please furnish a cover letter with any amendment that keys your
responses to our comments and provides any requested information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
any
amendment and your responses to our comments.

      You may contact Mark Kronforst at (202) 551-3451, Marc D.
Thomas at (202) 551-3452 or me at (202) 551-3489 if you have any
questions regarding these comments.


							Very truly yours,


							Brad Skinner
						Accounting Branch Chief
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Roy E. Crippen III
Digital Fusion, Inc.
July 27, 2005
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