LETTER 1 filename1.txt 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