-----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, KFcrkX4zJYRs1kAI09REsJMIYDMukCwBMaWXNHbSYoqcXlM8BmCouBnK6MV+vKUP Oo2dZarF+CmV2qRMnHV4ww== 0001104659-09-011992.txt : 20090413 0001104659-09-011992.hdr.sgml : 20090413 20090225112415 ACCESSION NUMBER: 0001104659-09-011992 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090225 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

 

[Letterhead of Computer Sciences Corporation]

 

February 25, 2009

 

 

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention:              Mr. David L. Orlic

 

Re:          Computer Sciences Corporation
Registration Statement on Form S-4 (File No. 333-156186)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, registrant Computer Sciences Corporation, a Nevada corporation (the “Company”), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the “Filing”), so as to become effective at 10:00 a.m. (EST) on February 27, 2009, or as soon as possible thereafter.

 

The Company hereby acknowledges that:

 

·                  Should the Commission or the staff of the Commission (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 Company from its full responsibility for the accuracy and adequacy of the disclosure in the Filing; and

 

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

 


 

Please do not hesitate to contact Howard B. Adler ((202) 955-8589) or Andrew L. Fabens ((212) 351-4034) of Gibson, Dunn & Crutcher LLP with any questions or comments concerning this letter.

 

 

Very truly yours,

 

 

 

 

 

Computer Sciences Corporation

 

 

 

 

 

By:

/s/ M. Louise Turilli

 

Name:

M. Louise Turilli

 

Title:

Vice President, Deputy General Counsel and

 

 

Assistant Secretary

 

 

cc:

Howard B. Adler, Gibson, Dunn & Crutcher LLP

 

Andrew L. Fabens, Gibson, Dunn & Crutcher LLP

 

2

 -----END PRIVACY-ENHANCED MESSAGE-----