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SEC Company Response from GSE SYSTEMS INC (GVP) (CIK 0000944480) — Aug 23, 2005

GSE SYSTEMS INC (GVP) (CIK 0000944480)
Date: Aug. 23, 2005 · CIK: 0000944480 · Accession: 0000944480-05-000070

AI Filing Summary & Sentiment

File numbers found in text: 333-126472

Date
August 23, 2005
Author
By /s/ Jeffery Hough
Form
CORRESP
Company
GSE SYSTEMS INC (GVP) (CIK 0000944480)

Letter

Re: GSE Systems, Inc. Registration Statement on Form S-2 (File No. 333-126472) -------------------------------------------------------------

GSE Systems, Inc. 9189 Red Branch Road Columbia, MD 21045

August 23, 2005

VIA EDGAR ---------

Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attn: Maryse Mills-Apenteng

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, GSE Systems, Inc. (the "Company") has requested that the effectiveness of the Company's Registration Statement on Form S-2 (File No. 333-126472) be accelerated to 11:00 a.m. on Friday, August 26, 2005, or as soon thereafter as practicable.

The Company acknowledges that:

* should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

* the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

* the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
GSE SYSTEMS, INC.
By /s/ Jeffery Hough
-------------------------------
Jeffery G. Hough
Senior Vice President and Chief
Financial Officer

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                               GSE Systems, Inc.
                              9189 Red Branch Road
                               Columbia, MD 21045

                                                                 August 23, 2005

VIA EDGAR
---------

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Maryse Mills-Apenteng

     Re:  GSE  Systems,  Inc.
          Registration  Statement  on Form  S-2  (File  No. 333-126472)
          -------------------------------------------------------------

Ladies and Gentlemen:

     Pursuant to Rule 461 under the Securities  Act of 1933,  GSE Systems,  Inc.
(the  "Company")  has  requested  that  the   effectiveness   of  the  Company's
Registration Statement on Form S-2 (File No. 333-126472) be accelerated to 11:00
a.m. on Friday, August 26, 2005, or as soon thereafter as practicable.

        The Company acknowledges that:

     *    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission  from taking any action with  respect to the filing;

     *    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     *    the  Company  may not assert the  declaration  of  effectiveness  as a
          defense in any  proceeding  initiated by the  Commission or any person
          under the federal securities laws of the United States.

                                        Sincerely,
                                        GSE SYSTEMS, INC.

                                        By  /s/ Jeffery Hough
                                          -------------------------------
                                           Jeffery G. Hough
                                           Senior Vice President and Chief
                                           Financial Officer
</TEXT>
</DOCUMENT>