SecProbe.io

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                            LOGISTICAL SUPPORT, INC.
                              19734 DEARBORN STREET
                              CHATSWORTH, CA 91311

February 3, 2005

VIA EDGAR SUBMISSION

Division of Corporate Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Mail Stop 04-04
Washington, D.C. 20549-0404
Attn: Mr. Daniel Morris

         RE:      LOGISTICAL SUPPORT, INC.
                  FORM SB-2/A NO. 2
                  FILE NO. 333-120520

Dear Mr. Morris:

         Logistical Support, Inc. (the "Company"), hereby requests that the
Securities and Exchange Commission take appropriate action to make the
above-captioned registration statement be ordered effective at 1:30 p.m.
(E.S.T.) on February 4, 2005, or as soon as practicable thereafter.

         The Company acknowledges that:

                  1. 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;

                  2. 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

                  3. the Company may not assert this action as defense in any
         proceeding initiated by the Commission or any person under the Federal
         securities laws of the United States.

                                        Very truly yours,

                                        By: /s/ Bruce Littell
                                            ---------------------------
                                            Bruce Littell
                                            Chief Executive Officer

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