SecProbe.io

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                         Volt Information Sciences, Inc.
                              560 Lexington Avenue
                            New York, New York 10022

VIA EDGAR

Securities and Exchange Commission               April 6, 2005
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention:        Michele Anderson, Esq.
                  Legal Branch Chief

                  Re: Volt Information Sciences, Inc. (the "Company")
                  Form 10-K for the fiscal year ended October 31, 2004
                  Filed January 14, 2005
                  File No. 1-9232

Dear Ms. Anderson:

     Set forth below are the  Company's  responses  to the staff's  letter dated
March 11,  2005  regarding  the  Company's  Form 10-K for the fiscal  year ended
October  31, 2004 (the "2004  10-K").  For your  convenience,  we have keyed our
responses to the staff's comments  regarding Item 9A, Controls and Procedures on
page 97 of the 2004 10-K (the "Item 9A Disclosure").

Response to Question 1:

     The Company's Item 4 disclosure on page 44 of its Form 10-Q for the quarter
ended January 31, 2005 provided the following  disclosure  regarding the actions
it  undertook  to remedy the material  weaknesses  in its internal  controls and
procedures and disclosure controls and procedures:

     "As a result of the  foregoing,  during the first  quarter  of fiscal  year
     2005,  the Company  identified and began to implement  additional  controls
     over revenue  recognition  in its  Uruguayan  operation  and the  Company's
     financial statement close processes.  In addition,  the Company has already
     implemented   or  is  in  the  process  of  developing  the  following  key
     remediation initiatives:

     o    Expansion of the  personnel,  resources  and  responsibilities  of the
          internal audit function;

     o    Reissuance of specific guidelines for revenue recognition;

     o    Development of new and enhanced monitoring controls;

     o    Establishment of a new  communications  program for financial managers
          to improve awareness of the importance of the financial close process;
          and

     o    A  comprehensive  review  of  the  internal  controls  over  financial
          reporting.

     In addition,  in  mid-February  2005,  the Company  upgraded its enterprise
     resource planning system to enable a more robust analysis of its accounts."

<PAGE>

     In regard to the above disclosure,  the Company  supplementally advises the
staff that intensified  remediation efforts began on January 18, 2005, after the
filing  of the 2004  10-K and  prior to the end of the  Company's  first  fiscal
quarter  of 2005,  with a  conference  call to senior  operating  and  financial
management led by the Chief Executive  Officer and the Chief  Financial  Officer
("CFO").  Immediately  following  the  conference  call,  a listing of all audit
issues,  their  proposed  remediation  and a  synopsis  of  significant  account
analyses  practices were distributed to each business unit with requirements for
remediation  to be  completed  prior to the end of the  Company's  first  fiscal
quarter.  This was  followed  up with  face-to-face  meetings  with  most of the
business  units'  senior  financial  managers  by  the  CFO  and  the  Principal
Accounting  Officer ("PAO"),  as well as telephonic  meetings with the remaining
senior  financial  managers.   Among  the  more  material  items  discussed  and
documented were the following:

     o    Proper revenue recognition procedures in Uruguay;

     o    Stringent  review and  justification  for  accruals,  with emphasis on
          income,  payroll and other taxes, and computer and communication costs
          (including FAS 5 analyses);

     o    Comprehensive  review of inventory  costs and  methodology to identify
          excess and obsolete inventory;

     o    Review of leases to ensure proper  accounting  consistency with FAS 13
          and Technical Bulletin 85-3;

     o    Complete  periodic  analysis of accounts  receivable to identify,  and
          adjust or reserve for billing errors and customer credit balances;

     o    Expanded analysis to find unrecorded liabilities; and

     o    Reinforcement of the financial statement close processes.

     The above  remediation  actions will be further  described in the Company's
Form 10-Q for the quarter ending May 1, 2005.

     The Company's  Item 9A  Disclosure  was accurate and correct at the time of
its 2004  10-K  filing  for the  following  reasons.  The 2004 10-K was filed on
January 14, 2005. In mid-December  2004, the Company discovered that revenue had
not been properly recognized in its Uruguayan  operations in accordance with the
Company's policies. Upon discovery,  Company employees, along with the Company's
independent  auditors,  dedicated  themselves  to  determining  the scope of the
problem and  correcting  the  Company's  financial  records  with respect to its
Uruguayan  operations  while at the same time preparing the 2004 10-K so that it
could be filed by the required deadline.  A detailed updated revenue recognition
directive was issued to the Telephone  Directory  segment  management on January
21, 2005.

     One week prior to the filing  deadline  for the 2004  10-K,  the  Company's
management and its independent  auditors  determined that an additional material
weakness existed relating to adjusting  entries which were made during the audit
process.  Management  and the Company's  independent  auditors then informed the
Audit  Committee of the Company's  Board of Directors of such facts.  Due to the
limited timeframe prior to the 2004 10-K filing deadline, the Company was unable
to complete the implementation, documentation and validation of remedial actions
with regard to this additional material weakness prior to the filing deadline.

                                       2
<PAGE>

     Accordingly,  in view of the foregoing, it is the Company's belief that its
Item 9A Disclosure was accurate and correct as of the 2004 10-K filing date.

Response to Question 2:

     The first paragraph of the Item 9A Disclosure  specifically states that "in
mid-December  2004 the Company  discovered  that  revenue had not been  properly
recognized in its Uruguayan operations (which is part of the Telephone Directory
segment) in accordance with Company's policies." For your information, the exact
date of such discovery was December 13, 2004.

     The Company supplementally advises the staff that its CFO and PAO initiated
discussions  with the financial  staff in  Montevideo,  and the  examination  of
detailed schedules and correspondence  from their office. This review led to the
determination  by the PAO that revenue had been  recognized  improperly  in this
operation since at least 1998, as reflected in the Company's  restated Form 10-K
for the fiscal year ended November 2, 2003 ("Amended Form 10-K"). However, it is
the Company's  belief that no further  disclosure is required  since the Company
thoroughly  disclosed  the  circumstances  of the  Uruguay  revenue  recognition
restatement  in the 2004 Form 10-K,  the Amended Form 10-K, and a Form 8-K filed
with the Commission on February 11, 2005.

Response to Question 3:

     The Company  supplementally  advises the staff that the deficiencies in its
financial   statement  close  process  included  certain  account  analyses  and
reconciliations  not being  performed on a timely  basis,  certain  instances of
incomplete review of facts and circumstances resulting in errors of judgment and
estimation,  and  failures to follow  existing  requirements  to ensure that all
adjustments  were made on a timely  basis during the close  process.  The Item 4
disclosure in the Company's Form 10-Q for the quarter ending May 1, 2005 will be
expanded to discuss such deficiencies in the close process.

     Additionally,  you had requested  that the Company  "specify the undetected
adjusting entries and the particular financial line items to which the adjusting
entries relate." The Company believes such disclosure is inappropriate and would
be confusing and misleading to investors.

     It  should  be noted  that  such  adjustments  were  made to the  Company's
internal preliminary financial statements prior to any public disclosures of its
earnings.

     In addition to the effect of the Uruguayan  sales,  which was disclosed and
quantified  in the  first  paragraph  of the  Item 9A  Disclosure,  the  Company
supplementally  advises the staff that such other  adjusting  entries  primarily
related to the bullet points on page two of this response letter.

Response to Question 4:

     In the  Company's  future  periodic  filings,  we will change the  language
contained in Item 9A or Item 4, as appropriate,  to indicate that our certifying
officers have  concluded that the Company's  disclosure  controls and procedures
are either effective or ineffective, as the case may be, as of the fiscal period
end.

                                       3

<PAGE>

Response to Question 5:

     The  Company  supplementally  advises  the staff  that it had no changes in
internal  controls  for  financial  reporting  that  occurred  during the fourth
quarters of fiscal 2003 or 2004 that would have  materially  affected,  or which
were reasonably likely to materially affect, the Company's internal control over
financial reporting.

     We call to the staff's  attention,  as disclosed in the Item 9A Disclosure,
in the 2004 10-K,  that beginning with the Company's  Annual Report on Form 10-K
for fiscal 2005,  the Company will become  subject to the  provisions of Section
404 of the Sarbanes-Oxley Act.

     We would  appreciate you  telephoning  our counsel,  Mr. Michael J. Shef at
Troutman Sanders LLP (212-704-6140),  following your review of this letter or if
you have any questions or need any additional information.

     Thank you for your consideration.

                               Very truly yours,

                               /s/ James J. Groberg

                               James J. Groberg
                               Senior Vice President and Chief Financial Officer

cc:  Derek Swanson, Esq., SEC CorpFin
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