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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-049090.txt : 20061012
<SEC-HEADER>0000000000-06-049090.hdr.sgml : 20061012
<ACCEPTANCE-DATETIME>20061011090257
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-049090
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061011

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HALIFAX CORP
		CENTRAL INDEX KEY:			0000720671
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				540829246
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5250 CHEROKEE AVE
		CITY:			ALEXANDRIA
		STATE:			VA
		ZIP:			22312
		BUSINESS PHONE:		7037502202

	MAIL ADDRESS:	
		STREET 1:		5250 CHEROKEE AVENUE
		CITY:			ALEXANDRIA
		STATE:			VA
		ZIP:			22312

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HALIFAX ENGINEERING INC/VA
		DATE OF NAME CHANGE:	19911204
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								August 9, 2006

Mail Stop 4561

Charles L. McNew
President and Chief Executive Officer
Halifax Corporation
5250 Cherokee Avenue
Alexandria, VA 22312

Re:	Halifax Corporation
		Amendment no. 1 to Registration Statement on Form S-3
      Filed August 2, 2006
		File No. 333-132901

Dear Mr. McNew:
      We have reviewed the above filing and have the following
comment in its regard.

Form S-3
Item 16. Exhibits
1. Please file a currently dated opinion of counsel as to the
legality of the shares being offered.

**********************************

      Please contact Hugh Fuller at (202) 551-3853 or me at (202)
551- 3730 with any other questions.

      					Sincerely,


      					Barbara C. Jacobs
      					Assistant Director

CC:	Jane K. Storero
	Blank Rome LLP
	One Logan Square
	Philadelphia, PA 19103-6998
	Facsimile no.: (215) 832-5488
Charles L. McNew
Halifax Corporation
August --, 2006
Page 1 of 2


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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