0001104659-16-111236.txt : 20160513 0001104659-16-111236.hdr.sgml : 20160513 20160413153623 ACCESSION NUMBER: 0001104659-16-111236 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160413 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ORBITAL SCIENCES CORP /DE/ CENTRAL INDEX KEY: 0000820736 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 061209561 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 45101 WARP DRIVE CITY: DULLES STATE: VA ZIP: 20166 BUSINESS PHONE: 703 406 5524 MAIL ADDRESS: STREET 1: 45101 WARP DRIVE STREET 2: 45101 WARP DRIVE CITY: DULLES STATE: VA ZIP: 20166 FORMER COMPANY: FORMER CONFORMED NAME: ORBITAL SCIENCES CORP II DATE OF NAME CHANGE: 19900212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ORBITAL ATK, INC. CENTRAL INDEX KEY: 0000866121 STANDARD INDUSTRIAL CLASSIFICATION: GUIDED MISSILES & SPACE VEHICLES & PARTS [3760] IRS NUMBER: 411672694 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 45101 WARP DRIVE CITY: DULLES STATE: VA ZIP: 20166 BUSINESS PHONE: 7034065000 MAIL ADDRESS: STREET 1: 45101 WARP DRIVE CITY: DULLES STATE: VA ZIP: 20166 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANT TECHSYSTEMS INC DATE OF NAME CHANGE: 19930328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATK Launch Systems Inc. CENTRAL INDEX KEY: 0001292472 IRS NUMBER: 362678716 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9160 NORTH HIGHWAY 83 STREET 2: PO BOX 707 CITY: CORINNE STATE: UT ZIP: 84302-0707 BUSINESS PHONE: 952-351-3000 MAIL ADDRESS: STREET 1: 7480 FLYING CLOUD DRIVE CITY: MINNEAPOLIS STATE: MN ZIP: 55344-3720 FORMER COMPANY: FORMER CONFORMED NAME: ATK Thiokol Inc DATE OF NAME CHANGE: 20040602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATK Space Systems Inc. CENTRAL INDEX KEY: 0001305890 IRS NUMBER: 330517898 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5000 S. 8400 W STREET 2: PO BOX 98 CITY: MAGNA STATE: UT ZIP: 84044 BUSINESS PHONE: 952-351-3086 MAIL ADDRESS: STREET 1: 7480 FLYING CLOUD DRIVE CITY: MINNEAPOLIS STATE: MN ZIP: 55344-3720 FORMER COMPANY: FORMER CONFORMED NAME: Pressure Systems, Inc. DATE OF NAME CHANGE: 20041014 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alliant Techsystems Operations LLC CENTRAL INDEX KEY: 0001585648 IRS NUMBER: 274026908 STATE OF INCORPORATION: DE FISCAL YEAR END: 0314 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7480 FLYING CLOUD DRIVE CITY: EDEN PRAIRIE STATE: MN ZIP: 55344 BUSINESS PHONE: 952-351-2938 MAIL ADDRESS: STREET 1: 7480 FLYING CLOUD DRIVE CITY: EDEN PRAIRIE STATE: MN ZIP: 55344 CORRESP 1 filename1.htm

ORBITAL ATK, INC.

45101 Warp Drive

Dulles, VA 20166

April 13, 2016

VIA EDGAR AND ELECTRONIC MAIL

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Ada D. Sarmento

Re: Orbital ATK, Inc.
Registration Statement on Form S-4 (File No. 333-210649)

Request for Acceleration of Effective Date

Dear Ms. Sarmento:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Orbital ATK, Inc. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date and time of the above-referenced Registration Statement on Form S-4 (the “Registration Statement”) and declare the Registration Statement effective as of 4:00 p.m., Eastern time, on April 15, 2016, or as soon thereafter as practicable. The Company also requests the Commission to confirm such effective date and time in writing.

In connection with this request for acceleration, the Company acknowledges that:

· should the Commission or the staff (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 responsibilities for the adequacy and accuracy of the disclosure in the filing; and

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

[Signature page to follow]

	Very truly yours,

	ORBITAL ATK, INC.

		By:	/s/ Garrett E. Pierce
			Garrett E. Pierce
			Chief Financial Officer

cc:	Eve N. Howard
	John B. Beckman

Signature Page to Form S-4 Registration Statement Request for Acceleration