0000102752-23-000073.txt : 20230811 0000102752-23-000073.hdr.sgml : 20230811 20230712163143 ACCESSION NUMBER: 0000102752-23-000073 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230712 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VSE CORP CENTRAL INDEX KEY: 0000102752 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ENGINEERING SERVICES [8711] IRS NUMBER: 540649263 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6348 WALKER LANE CITY: ALEXANDRIA STATE: VA ZIP: 22310 BUSINESS PHONE: 7039604600 MAIL ADDRESS: STREET 1: 6348 WALKER LANE CITY: ALEXANDRIA STATE: VA ZIP: 22310 FORMER COMPANY: FORMER CONFORMED NAME: VALUE ENGINEERING CO DATE OF NAME CHANGE: 19790612 CORRESP 1 filename1.htm Document

VSE CORPORATION
6348 Walker Lane,
Alexandria, Virginia 22310

July 12, 2023

Via EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, DC 20549
Attention: Donald E. Field

Re: VSE Corporation Registration Statement No. 333-273085
Ladies and Gentlemen:

On behalf of VSE Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-273085) filed by the Company on June 30, 2023 (the “Registration Statement”) be accelerated to 4:15 p.m., New York City time, on Friday, July 14, 2023, or as soon as practicable thereafter. The Company respectfully requests that you notify Joel T. May of such effectiveness by a telephone call to (404) 581-8967.

Should you have any questions regarding the Registration Statement, please contact Joel T. May at (404) 581-8967.

Thank you for your attention to this matter.

Sincerely,
 VSE CORPORATION
By:/s/ Stephen D. Griffin
 Name:Stephen D. Griffin
Title:Senior Vice President and Chief
  Financial Officer

cc:Joel T. May
Jones Day