CORRESP

0001193125-17-292043.txt : 20171026 0001193125-17-292043.hdr.sgml : 20171026 20170925074656 ACCESSION NUMBER: 0001193125-17-292043 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170925 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LOCKHEED MARTIN CORP CENTRAL INDEX KEY: 0000936468 STANDARD INDUSTRIAL CLASSIFICATION: GUIDED MISSILES & SPACE VEHICLES & PARTS [3760] IRS NUMBER: 521893632 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6801 ROCKLEDGE DR CITY: BETHESDA STATE: MD ZIP: 20817 BUSINESS PHONE: 3018976000 MAIL ADDRESS: STREET 1: 6801 ROCKLEDGE DRIVE CITY: BETHESDA STATE: MD ZIP: 20817 CORRESP 1 filename1.htm CORRESP

Lockheed Martin Corporation

6801 Rockledge Drive Bethesda, MD 20817

Telephone 301-897-6052 Facsimile 301-897-6606

E-mail: stephen.m.piper@lmco.com

Stephen M. Piper

Vice President and Associate General Counsel, Corporate

September 25, 2017

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Julie Griffith

Re:

Lockheed Martin Corporation

Registration Statement on Form S-4 (File No. 333-220431)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lockheed Martin Corporation, a Maryland corporation (the “Corporation”), hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of its Registration Statement on Form S-4 (File No. 333-220431) (the “Registration Statement”) and declare the Registration Statement effective as of September 27, 2017 at 9:30 AM, Washington, D.C. time, or as soon thereafter as practicable.

Please call the undersigned at (301) 897-6052 or Jean Blackerby of Hogan Lovells US LLP at (202) 637-5834 with any questions.


LOCKHEED MARTIN CORPORATION

By:		/s/ Stephen M. Piper
		Stephen M. Piper
		Vice President & Associate General Counsel

cc:	Glenn C. Campbell

Hogan Lovells US LLP

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