GSE SYSTEMS, INC.

6940 Columbia Gateway Drive, Suite 470

Columbia, MD 21046

May 24, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

Re:GSE Systems, Inc.

Registration Statement on Form S-3, as amended (File No. 333-264114)

Dear Sir/Madam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, GSE Systems, Inc. (the “Company”) hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective as of 4:00 p.m. Eastern Time on Wednesday, May 24, 2022, or as soon as practicable thereafter.

The Company respectfully requests that it be notified of such effectiveness by telephone call to Scott R. Wilson of Miles & Stockbridge P.C., the Company’s counsel, at (410) 385-3590 and that such effectiveness also be confirmed in writing.

GSE Systems, Inc.

By:	/s/ Kyle J. Loudermilk
	Kyle J. Loudermilk Chief Executive Officer

cc:Scott R. Wilson

Miles & Stockbridge P.C.