May 5, 2005

Via U.S. Mail and Fax
Mr. William Shaw
Chairman of the Board, President, and CEO
Volt Information Sciences, Inc.
560 Lexington Avenue
New York, NY 10022

      Re:	Volt Information Sciences, Inc.
      	Form 10-Q for the quarter ended January 30, 2005
      	Filed March 11, 2005

Dear Mr. Shaw:

	We have reviewed the above referenced filing and have the
following comments.  We have limited our review to only the issues
addressed below and will make no further review of your documents.
As such, all persons who are responsible for the adequacy and
accuracy of the disclosure are urged to be certain that they have
included all information required pursuant to the Securities
Exchange
Act of 1934.  Where indicated, we think you should revise your
documents in response to these comments.  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.

	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 on 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 the quarter ended January 30, 2005

Item 4. Controls and Procedures, page 43
1. Amend your Form 10-Q to provide the additional information
contained in your response to prior comment 1 relating to your
remediation actions.  Also describe the nature of the "additional
controls" over revenue recognition in the Uruguayan operation and
the
financial statement close process that the company began to
implement
during the first fiscal quarter.  Furthermore, ensure that your
revisions include a specific timeframe for the various remediation
initiatives, identifying those that you have already commenced or
completed and when you anticipate implementing the remaining
initiatives.  Your revisions should demonstrate the remediation
actions the company has taken that allowed management to reach a
conclusion that the company`s disclosure controls and procedures
were
effective as of January 30, 2005.
2. We reference your response to prior comment 2.  Please revise
your
Form 10-Q to include the statement from the response that Volt
Information`s Chief Financial Officer and Principal Accounting
Officer "initiated discussions with the financial staff in
Montevideo," and that this review "led to the determination by the
[Principal Accounting Officer] that revenue had been recognized
improperly in this operation since at least 1998...."  Also revise
to
specify the date on which the material weakness in your numerous
adjusting journal entries first arose and identify who discovered
that material weakness.
3. Revise to provide a more detailed discussion of the nature of
the
deficiencies in the company`s financial statement close process,
as
requested in prior comment 3.  Clarify whether management believes
those deficiencies and the resulting material weakness still exist
as
of January 30, 2005.

*	*	*	*

      As appropriate, please respond to our comments within 10
business days, or tell us when you will provide us with a
response.
Please furnish a cover letter on EDGAR that keys your responses to
our comments and provides us with any requested supplemental
information.  Detailed cover letters greatly facilitate our
review.
Understand that we may have additional comments after reviewing
your
responses to our comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require.
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 in the filing reviewed by the staff 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 comments on your filing.

   Please contact Derek Swanson, Staff Attorney, at (202) 551-
3366,
or me at (202) 551-3833 with any questions.

							Sincerely,


							\s\ Michele Anderson
							Legal Branch Chief



cc:	Michael J. Shef
	Troutman Sanders LLP
	Via Facsimile: (212) 704-6288
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Volt Information Sciences, Inc.
Mr. William Shaw
July 29, 2005
Page 1 of 3


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE