Mail Stop 4561

				August 23, 2005

M. Dendy Young
GTSI Corporation
3901 Stonecroft Blvd
Chantilly VA 20151-1010

Re:	GTSI Corporation
Form 10-K for Fiscal Year Ended December 31, 2004
Form 10-K/A for Fiscal Year Ended December 31, 2004
Form 10-Q for Fiscal Quarter Ended March 31, 2005
Form 10-Q for Fiscal Quarter Ended June 30, 2005
File No. 000-19394

Dear Mr. Young:

	We have reviewed your response letter dated June 30, 2005 and
have the following comments.  Where indicated, we think you should
revise your document in response to these comments.  If you
disagree,
we will consider your explanation as to why our comments are
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.  In some of our comments, we may
ask
you to provide us with supplemental information so we may better
understand your disclosure.  After reviewing this information, we
may
or may not 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 comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Form 10-Q for Fiscal Quarter Ended June 30, 2005

Item 4. Controls and Procedures, page 22

1. We note your statement that a "control system, no matter how
well
conceived and operated, can provide only reasonable, not absolute,
assurance that the objectives of the internal control system are
met."  Tell us how you considered Section II.F.4 of Management`s
Reports on Internal Control Over Financial Reporting and
Certification of Disclosure in Exchange Act Periodic Reports, SEC
Release No. 33-8238, available on our website at
<http://www.sec.gov/rules/final/33-8238.htm>.  In this regard,
please
clearly, if true, that your disclosure controls and procedures are
designed to provide reasonable assurance of achieving their
objectives and that your principal executive officer and principal
financial officer concluded that your disclosure controls and
procedures are effective at that reasonable assurance level.  In
the
alternative, you may remove the reference to the level of
assurance
of your disclosure controls and procedures.

2. We note your disclosure that your "Chief Executive Officer and
Chief Financial Officer, concluded that our disclosure controls
and
procedures are effective in ensuring that information required to
be
disclosed by us in reports filed or submitted under the Securities
Exchange Act of 1934, as amended, is recorded, processed,
summarized
and reported within the time periods specified in Securities and
Exchange Commission rules and forms."  Tell us how your officers
considered Exchange Act Rule 13a-15(e) concluding that your
disclosure controls and procedures are also effective to ensure
that
information required to be disclosed in the reports that you file
or
submit under the Exchange Act is accumulated and communicated to
your
management, including your chief executive officer and chief
financial officer, to allow timely decisions regarding required
disclosure.

       As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested supplemental information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

	You may contact Jason Niethamer at (202) 551-3855 or Lisa
Mitrovich, Assistant Chief Accountant, at (202) 551-3453 or me at
(202) 551-3730 if you have questions regarding these comments.

Sincerely,



Stephen Krikorian Accounting Branch Chief
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M. Dendy Young
Form 10-Q
August 23, 2005
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