-----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, IWutnKhRkl5W6AsVZJjr6bwNlK/5bRKh51AvGr5WLFfI6pxTgcz741gRFWq4ZHIx smg8zO544RckaaEFExqgvg== 0000950133-07-000722.txt : 20070430 0000950133-07-000722.hdr.sgml : 20070430 20070222165927 ACCESSION NUMBER: 0000950133-07-000722 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070222 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
 

February 22, 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 February 15, 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 Thursday, March 15, 2007.
     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,


Alion Science and Technology Corporation
 		  
/s/ John M. Hughes    
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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