-----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, PAchsq/GDtAWxA36nIyWSqPg4YNePv7+gW0iT+W58Df0t32GXn4aQ0O7E/881IMD R8/ExeogZyIij5+3ZfPeOg== 0000023082-09-000051.txt : 20091009 0000023082-09-000051.hdr.sgml : 20091009 20090824144456 ACCESSION NUMBER: 0000023082-09-000051 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COMPUTER SCIENCES CORP CENTRAL INDEX KEY: 0000023082 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 952043126 STATE OF INCORPORATION: NV FISCAL YEAR END: 0403 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3170 FAIRVIEW PARK DRIVE CITY: FALLS CHURCH STATE: VA ZIP: 22042 BUSINESS PHONE: 7038761000 MAIL ADDRESS: STREET 1: 3170 FAIRVIEW PARK DRIVE CITY: FALLS CHURCH STATE: VA ZIP: 22042 CORRESP 1 filename1.htm corresp.htm

Form 10-Q for the Fiscal Quarter Ended July 3, 2009

 
Item 4.  Controls and Procedures, page 35,


1.  
Comment:  We note your statement that your chief executive officer and chief financial officer have concluded that the company’s disclosure controls and procedures were effective as of July 3, 2009, “in all material respects.”  This conclusion is stated in terms that appear narrower than that required by Item 307 of Regulation S-K.  Please confirm, if accurate, that your chief executive officer and chief financial officer concluded that the company’s disclosure controls and procedures were effective as of the end of the applicable period.  In future filings, ensure that conclusions concerning the effectiveness of disclosure controls and procedures are expressed in clear and unqualified language.  Refer to Section II.F.4 of SEC Release No. 33-8238 for additional guidance.

Response to Comment 1:  CSC confirms that the chief executive officer and the chief financial officer concluded the company’s disclosure controls and procedures were effective as of the fiscal quarter ended July 3, 2009.  We will express this in clear and unqualified language in future filings by eliminating the reference to “in all material respects.”

 
 
 

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