654 N. Sam Houston Pkwy. E., Suite 400 Houston, Texas 77060-5914 Phone: 281.878.1000 Fax: 281.878.1010  

December 30, 2013

Via EDGAR and Facsimile

United States Securities and Exhange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-4631

RE:	ENGlobal Corporation
	Form 10-K for the Fiscal Year Ended December 29, 2012
	Filed April 15, 2013
	Form 10-K/A for the Fiscal Year Ended December 29, 2012
	Filed April 29, 2013
	Form 10-Q for the Period Ended September 28, 2013
	Filed November 8, 2013
	Response Dated December 3, 2013
	File No. 1-14217

Dear Mr. Cash:

This letter is a request for additional time to respond to the comment letter dated December 13, 2013 (the “Comment Letter”) from the Staff of the Securities and Exchange Commission related to the above referenced filings.

The Company has made progress in preparing its response, however, based on a review of its internal resource, the Company concluded that it will require additional time to consider and respond fully to the Staff’s comments and prepare its response. Therefore, I respectfully advise that the Company expects to submit its response to the Staff’s comments by January 14, 2014. We will endeavor to submit the response earlier if feasible.

If you have any questions with respect to the foregoing, please contact me at (281) 878-4584.

Sincerely,

/s/ Mark A. Hess

Mark A. Hess

Chief Financial Officer