Computer Sciences Corporation Donald G. DeBuck Vice President and Controller
	November 9, 2006 Mr. Brad Skinner Accounting Branch Chief Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
	RE:		Computer Sciences Corporation Form 10-K for Fiscal Year Ended March 31, 2006 File No. 001-04850
	Dear Mr. Skinner:
	We have received the Staff’s letter dated November 1, 2006, with follow-up comments on the subject filing. Attached is our detailed response. Please let me know if you have any questions or comments.
	Sincerely yours,  /s/ Donald G. DeBuck Donald G. DeBuck
	cc:	Tim Lovoy, Deloitte & Touche
	Corporate Office 2100 East Grand Avenue El Segundo, California 90245 310.615.1686  Fax 310.322.9766 ddebuck@csc.com