Room 4561

      April 18, 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, April 7, 2006 and April 14, 2006
      File No. 000-19394

Dear Mr. Mutryn,

      We have reviewed the above referenced filings 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-Ks filed on April 7, 2006 and April 14, 2006

Item 4.02.  Non-Reliance on Previously Issued Financial Statements
or
a Related Audit Report or Completed Interim Review

1. We note your response to prior comment number 1, your amended
disclosure in the Form 8-K filed on April 14, 2006 and your new
disclosure in the Form 8-K filed on April 7, 2006.  Your
disclosure
indicates that you are restating your March 31, 2005, June 30,
2005
and September 30, 2005 Form 10-Qs for inventory valuation and
revenue
recognition issues.  Tell us how you determined that these errors
only impacted the fiscal year 2005 quarters.  That is, tell us how
you determined that the correction of these errors did not have a
material impact on your Form 10-K as of and for the year ended
December 31, 2005 and periods prior to the 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.

      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.
April 18, 2006
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