Room 4561

      March 27, 2006

Mr. Thomas A. Mutryn
Senior Vice President and Chief Financial Officer
GTSI Corp.
3901 Stonecroft Boulevard
Chantilly, Virginia 20151

      Re:	GTSI Corp.
		Form 8-K
      Filed March 16, 2006
      File No. 000-19394

Dear Mr. Mutryn,

      We have reviewed the above referenced filing and have the
following comment.  Where indicated, we think you should revise
your
document in response to this comment.  If you disagree, we will
consider your explanation as to why our comment is inapplicable or
a
revision is unnecessary.  Please be as detailed as necessary in
your
explanation.  In our comment, we 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 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 8-K filed on March 16, 2006
1. We have reviewed your Item 4.02 Form 8-K disclosure and note
that
you have concluded that the previously issued consolidated
financial
statements for the quarters ended June 30, 2005 and September 30,
2005 should not be relied upon, in part, because of "revenue
recognition issues".  Revise to provide a brief description of the
facts underlying the conclusion pursuant to the disclosure
requirements of Item 4.02(a)(2).  Further, tell us how you
determined
that this error did not impact periods prior to the second quarter
of
fiscal year 2005.
      As appropriate, please amend your filing and respond to this
comment 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 response to our comment 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 comment.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed decision.  Since the company and
its management are in possession of all facts relating to a
company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

      In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* 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

* 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.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comment on your filing.

      You may contact Chris White, Staff Accountant, at (202) 551-
3461 or me at (202) 551-3488 if you have any questions regarding
our
comment.


								Sincerely,



								Stephen Krikorian
								Accounting Branch Chief
Mr. Thomas A. Mutryn
GTSI Corp.
March 27, 2006
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