0001104659-14-036688.txt : 20140609 0001104659-14-036688.hdr.sgml : 20140609 20140508214805 ACCESSION NUMBER: 0001104659-14-036688 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALION SCIENCE & TECHNOLOGY CORP CENTRAL INDEX KEY: 0001166568 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ENGINEERING SERVICES [8711] IRS NUMBER: 542061691 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 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

1750 Tysons Boulevard, Suite 1300, McLean, VA 22102

tel: 703.918.4480 fax: 703.714.6511

www.alionscience.com

May 8, 2014

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Pamela A. Long

Re: Alion Science and Technology Corporation (the “Registrant”)

Registration Statement on Form S-l

File No. 333-193932 (the “Registration Statement”)

Dear Ms. Long:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, the Registrant hereby requests that the effective date of the Registration Statement be accelerated so that the Registration Statement shall become effective at 4:00 p.m. EST on May 9, 2014, or as soon thereafter as practicable.

The Registrant acknowledges the following:

· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Very truly yours,

	ALION SCIENCE AND TECHNOLOGY CORPORATION


	/s/ Bahman Atefi
	Bahman Atefi
	Chief Executive Officer

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