Rodman & Renshaw LLC
                               330 Madison Avenue
                            New York, New York 10017

                                                                January 23, 2006

VIA TELECOPY (202) 942-9516
Mr. John D. Reynolds
United States Securities and
Exchange Commission
100 F Street, NE
Washington, D.C. 20549-3651

RE:         Argyle Security Acquisition Corporation (the "Company")
            Registration Statement on Form S-1
            (File No. 333-126569) (the "Registration Statement")

Dear Mr. Reynolds:

            In connection with the Registration  Statement on Form S-1 of Argyle
Security Acquisition Corporation, the undersigned, which is acting as one of the
underwriters of the offering, hereby requests acceleration of the effective date
and time of the  Registration  Statement  to 10:00 A.M. on Tuesday,  January 24,
2006  or as  soon  thereafter  as  practicable,  pursuant  to  Rule  461  of the
Securities Act of 1933, as amended.

                                    Very truly yours,

                                    RODMAN & RENSHAW LLC


                                    By: /s/ Thomas G. Pinou
                                        ----------------------------------------
                                        Name:  Thomas G. Pinou
                                        Title: Chief Financial Officer