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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000720671-05-000034.txt : 20060712
<SEC-HEADER>0000720671-05-000034.hdr.sgml : 20060712
<ACCEPTANCE-DATETIME>20050930142205
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000720671-05-000034
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050930

FILER:

	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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
U.S. Securities and Exchange Commission
September ___, 2005
Page 3


109813.00102/11472421v.1
                          HALIFAX CORPORATION


                          September 30, 2005


By EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 6010
Washington, D.C.  20549

Attn: Mr. Stephen Krikorian, Accounting Branch Chief

     RE:   Halifax Corporation
           Form 10-K for the Fiscal Year Ended March 31, 2005
           Form 10-Q for the Fiscal Quarter Ended June 30, 2005
           File No. 001-08964

Dear Mr. Krikorian:

     The Company hereby requests that the Company be granted an
extension to respond to comments raised in the Staff's letter, dated
September 19, 2005, until October 7, 2005.

     If any member of the Staff has questions, please do not hesitate
to contact the undersigned at (703) 658-2415 or the Company's counsel,
Jane K. Storero at (215) 569-5488.


                              Sincerely,

                              /s/Joseph Sciacca

                              Joseph Sciacca
                              Chief Financial Officer

cc:  Christopher White, Staff Accountant
     Charles L. McNew
     Barry H. Genkin, Esquire
     Jane K. Storero, Esquire

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