-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, IxMkRkTvONJTD/B2fo4FwkCv4HTTDnQipr2HSCoRtDh68Bv96CxwIAFrfqWQ4qLc /74+EdfMOZcug8+RTl4B0Q== 0000950133-07-000218.txt : 20070430 0000950133-07-000218.hdr.sgml : 20070430 20070124171415 ACCESSION NUMBER: 0000950133-07-000218 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070124 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALION SCIENCE & TECHNOLOGY CORP CENTRAL INDEX KEY: 0001166568 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731] IRS NUMBER: 542061691 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1750 TYSONS BLVD STREET 2: STE 1300 CITY: MCLEAN STATE: VA ZIP: 22102 BUSINESS PHONE: 7039184480 MAIL ADDRESS: STREET 1: 1750 TYSONS BLVD STREET 2: STE 1300 CITY: MCLEAN STATE: VA ZIP: 22102 FORMER COMPANY: FORMER CONFORMED NAME: BEAGLE HOLDINGS INC DATE OF NAME CHANGE: 20020205 CORRESP 1 filename1.htm corresp
 

January 24, 2007
VIA EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
Washington D.C. 20549
RE:   Alion Science and Technology Corporation (the “Company”)
Form 10-K for Fiscal Year Ended September 30, 2005
Filed January 31, 2006
File No. 333-89756
Dear Mr. Rosenberg:
     We will file the Company’s responses to the comment letter dated January 11, 2007 submitted by the staff at the Chief Accountant’s Office, Division of Corporation Finance with regard to the above-referenced filing on or before Friday, February 9, 2007. We have left word with Mary Mast, Review Accountant, in this regard.
     Please call the undersigned at (703) 918-4493 with any questions. We appreciate the staff’s efforts with respect to our 2005 Annual Report.
         
  Sincerely,
 		  
  /s/ John M. Hughes    
     
  Alion Science and Technology Corporation
John M. Hughes
Executive Vice President,
Chief Financial Officer and Treasurer 		  
 
cc:   Mary Mast, Review Accountant, United States Securities and Exchange Commission
Bahman Atefi, Chairman and CEO, Alion
Jim Fontana, Senior Vice President and GC, Alion
Marc Paul, Baker & McKenzie LLP
Mike Condro, Deloitte & Touche, LLP
Kurt Gabouer, KPMG LLP

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