SEC Comment Letter for GSE SYSTEMS INC (GVP) (CIK 0000944480) — Apr 11, 2022

GSE SYSTEMS INC (GVP) (CIK 0000944480)
Date: April 11, 2022 · CIK: 0000944480 · Accession: 0000000000-22-003866

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AI Filing Summary & Sentiment

File numbers found in text: 333-264114

Date

April 11, 2022

Author

Office of Technology

Form

UPLOAD

Company

GSE SYSTEMS INC (GVP) (CIK 0000944480)

Letter

United States securities and exchange commission logo April 11, 2022 Kyle J. Loudermilk Kyle J. Loudermilk Chief Executive Officer GSE Systems, Inc. 6940 Columbia Gateway Drive, Suite 470 Columbia, MD 21046 Re:GSE Systems, Inc. Registration Statement on Form S-3 Filed April 4, 2022 File No. 333-264114 Dear Mr. Loudermilk: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jeff Kauten, Staff Attorney, at (202) 551-3447, or in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815. Sincerely, Division of Corporation Finance Office of Technology cc: Scott Wilson, Esq.

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United States securities and exchange commission logo
April 11, 2022
Kyle J. Loudermilk
Kyle J. Loudermilk Chief Executive Officer
GSE Systems, Inc.
6940 Columbia Gateway Drive, Suite 470
Columbia, MD 21046
Re:GSE Systems, Inc.
Registration Statement on Form S-3
Filed April 4, 2022
File No. 333-264114
Dear Mr. Loudermilk:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rule 461 regarding requests for acceleration.  We remind you that the
company and its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jeff Kauten, Staff Attorney, at (202) 551-3447, or in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453, with any questions.  If you require further
assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Scott Wilson, Esq.

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