0001193125-22-147790.txt : 20220621 0001193125-22-147790.hdr.sgml : 20220621 20220511214631 ACCESSION NUMBER: 0001193125-22-147790 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220511 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HUNTINGTON INGALLS INDUSTRIES, INC. CENTRAL INDEX KEY: 0001501585 STANDARD INDUSTRIAL CLASSIFICATION: SHIP & BOAT BUILDING & REPAIRING [3730] IRS NUMBER: 900607005 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE STREET 2: 909-7, 7J2 CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: (757) 380-2000 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE STREET 2: 909-7, 7J2 CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FORMER COMPANY: FORMER CONFORMED NAME: Huntington Ingalls Industries, Inc. DATE OF NAME CHANGE: 20101124 FORMER COMPANY: FORMER CONFORMED NAME: New Ships, Inc. DATE OF NAME CHANGE: 20101006 FORMER COMPANY: FORMER CONFORMED NAME: NEW S HOLDCO, INC. DATE OF NAME CHANGE: 20100917 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Huntington Ingalls Inc CENTRAL INDEX KEY: 0001536678 STANDARD INDUSTRIAL CLASSIFICATION: SHIP & BOAT BUILDING & REPAIRING [3730] IRS NUMBER: 540318880 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-380-2000 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fleet Services Holding Corp. CENTRAL INDEX KEY: 0001536679 IRS NUMBER: 541946720 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-380-2000 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII Fleet Support Group LLC CENTRAL INDEX KEY: 0001536680 IRS NUMBER: 541939565 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE STREET 2: BUILDING 909-7 CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-380-2000 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE STREET 2: BUILDING 909-7 CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FORMER COMPANY: FORMER CONFORMED NAME: AMSEC LLC DATE OF NAME CHANGE: 20111208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII Energy Inc. CENTRAL INDEX KEY: 0001536774 IRS NUMBER: 263545840 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-380-2000 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FORMER COMPANY: FORMER CONFORMED NAME: Newport News Energy Co DATE OF NAME CHANGE: 20111208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII Mechanical Inc. CENTRAL INDEX KEY: 0001536775 IRS NUMBER: 540793624 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-380-2000 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FORMER COMPANY: FORMER CONFORMED NAME: Newport News Industrial Corp DATE OF NAME CHANGE: 20111208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Newport News Nuclear Inc. CENTRAL INDEX KEY: 0001536776 IRS NUMBER: 113813378 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-380-2000 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII San Diego Shipyard Inc. CENTRAL INDEX KEY: 0001536846 IRS NUMBER: 953647413 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-380-2000 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FORMER COMPANY: FORMER CONFORMED NAME: Continental Maritime of San Diego, Inc. DATE OF NAME CHANGE: 20111209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII Nuclear Inc. CENTRAL INDEX KEY: 0001738727 IRS NUMBER: 132635898 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 105 TECHNOLOGY DRIVE STREET 2: SUITE 190 CITY: BROOMSFIELD STATE: CO ZIP: 88021 BUSINESS PHONE: 757-688-6802 MAIL ADDRESS: STREET 1: 105 TECHNOLOGY DRIVE STREET 2: SUITE 190 CITY: BROOMSFIELD STATE: CO ZIP: 88021 FORMER COMPANY: FORMER CONFORMED NAME: Stoller Newport News Nuclear, Inc. DATE OF NAME CHANGE: 20180426 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII Unmanned Systems, Inc. CENTRAL INDEX KEY: 0001738731 IRS NUMBER: 471812325 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 209 ELLEN DRIVE CITY: PANAMA CITY STATE: FL ZIP: 32408 BUSINESS PHONE: 757-688-6802 MAIL ADDRESS: STREET 1: 209 ELLEN DRIVE CITY: PANAMA CITY STATE: FL ZIP: 32408 FORMER COMPANY: FORMER CONFORMED NAME: HII Unmanned Maritime Systems, Inc. DATE OF NAME CHANGE: 20201020 FORMER COMPANY: FORMER CONFORMED NAME: Undersea Solutions Corp DATE OF NAME CHANGE: 20180426 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Commonwealth Technology Innovation LLC CENTRAL INDEX KEY: 0001893104 IRS NUMBER: 540830764 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-534-2727 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Veritas Analytics, Inc. CENTRAL INDEX KEY: 0001738742 IRS NUMBER: 541932458 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 670 DISCOVERY DRIVE CITY: HUNTSVILLE STATE: AL ZIP: 35806 BUSINESS PHONE: 757-622-6802 MAIL ADDRESS: STREET 1: 670 DISCOVERY DRIVE CITY: HUNTSVILLE STATE: AL ZIP: 35806 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII Defense & Federal Solutions, Inc. CENTRAL INDEX KEY: 0001738746 IRS NUMBER: 061159755 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 670 DISCOVERY DRIVE CITY: HUNTSVILLE STATE: AL ZIP: 35806 BUSINESS PHONE: 757-688-6802 MAIL ADDRESS: STREET 1: 670 DISCOVERY DRIVE CITY: HUNTSVILLE STATE: AL ZIP: 35806 FORMER COMPANY: FORMER CONFORMED NAME: HII Mission Driven Innovative Solutions Inc. DATE OF NAME CHANGE: 20200930 FORMER COMPANY: FORMER CONFORMED NAME: Camber Corp DATE OF NAME CHANGE: 20180426 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII TSD Holding Co CENTRAL INDEX KEY: 0001738753 IRS NUMBER: 811485592 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6670 DISCOVERY DRIVE CITY: HUNTSVILLE STATE: AL ZIP: 35806 BUSINESS PHONE: 757-688-6802 MAIL ADDRESS: STREET 1: 6670 DISCOVERY DRIVE CITY: HUNTSVILLE STATE: AL ZIP: 35806 FORMER COMPANY: FORMER CONFORMED NAME: HII Mission Driven Innovative Solutions Holding Co DATE OF NAME CHANGE: 20200930 FORMER COMPANY: FORMER CONFORMED NAME: Camber Holding Corp DATE OF NAME CHANGE: 20180426 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Huntington Ingalls Industries Energy & Environmental Services, Inc. CENTRAL INDEX KEY: 0001738766 IRS NUMBER: 464331677 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 44101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-688-6802 MAIL ADDRESS: STREET 1: 44101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Huntington Ingalls Engineering Services, Inc. CENTRAL INDEX KEY: 0001738767 IRS NUMBER: 465604607 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-688-6802 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII Services Corp CENTRAL INDEX KEY: 0001738768 IRS NUMBER: 471929107 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-688-6802 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Huntington Ingalls Unmanned Maritime Systems, Inc. CENTRAL INDEX KEY: 0001738769 IRS NUMBER: 471808444 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-688-6802 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alion Holding Corp. CENTRAL INDEX KEY: 0001893094 IRS NUMBER: 320470778 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-534-2727 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Enlighten IT Consulting LLC CENTRAL INDEX KEY: 0001893096 IRS NUMBER: 371557009 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-534-2727 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MacAulay-Brown, Inc. CENTRAL INDEX KEY: 0001893099 IRS NUMBER: 310957692 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-534-2727 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALION SCIENCE & TECHNOLOGY CORP CENTRAL INDEX KEY: 0001166568 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ENGINEERING SERVICES [8711] IRS NUMBER: 542061691 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1750 TYSONS BLVD STREET 2: STE 1300 CITY: MCLEAN STATE: VA ZIP: 22102 BUSINESS PHONE: 7039184480 MAIL ADDRESS: STREET 1: 1750 TYSONS BLVD STREET 2: STE 1300 CITY: MCLEAN STATE: VA ZIP: 22102 FORMER COMPANY: FORMER CONFORMED NAME: BEAGLE HOLDINGS INC DATE OF NAME CHANGE: 20020205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HII Technical Solutions Corp CENTRAL INDEX KEY: 0001738732 IRS NUMBER: 814093439 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 BUSINESS PHONE: 757-688-6802 MAIL ADDRESS: STREET 1: 4101 WASHINGTON AVENUE CITY: NEWPORT NEWS STATE: VA ZIP: 23607 CORRESP 1 filename1.htm CORRESP

Huntington Ingalls Industries, Inc.

4101 Washington Avenue

Newport News, VA 23607

May 11, 2022

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E. Washington, D.C. 20549

 

Re:

Huntington Ingalls Industries, Inc. (the “Company”) Registration Statement on Form S-4

Registration No. 333-264833. Ladies and Gentlemen:

This letter is sent on behalf of Huntington Ingalls Industries, Inc. (the “Company”) in connection with a Registration Statement on Form S-4 filed by the Company and the guarantor registrants named therein (the “Guarantors” and, together with the Company, the “Registrants”) with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”), on May 10, 2022 (such Registration Statement as amended or supplemented, the “Registration Statement”) relating to the Company’s proposed issuance and exchange (the “Exchange Offer”) of up to $600,000,000 aggregate principal amount of new 2.043% Senior Notes due 2028 (the “New 2028 Notes”) and $400,000,000 aggregate principal amount of new 0.670% Senior Notes due 2023 (the “New 2023 Notes” and, together with the New 2028 Notes, the “New Notes”) for a like principal amount of the Company’s outstanding 2.043% Senior Notes due 2028 (the “Old 2028 Notes”) and 0.670% Senior Notes due 2023 (the “Old 2023 Notes” and, together with the Old 2028 Notes, the “Old Notes”). The Old Notes are, and the New Notes will be, fully and unconditionally guaranteed by the Guarantors.

The Registrants confirm to the staff (the “Staff”) of the Division of Corporation Finance of the Commission that the Registrants are registering the Exchange Offer pursuant to the Registration Statement in reliance on the Staff’s position enunciated in the Exxon Capital Holdings Corporation Commission no-action letter (available May 13, 1988), the Morgan Stanley & Co. Incorporated Commission no-action letter (available June 5, 1991), the Mary Kay Cosmetics, Inc. Commission no-action letter (available June 5, 1991) and the Shearman & Sterling Commission no-action letter (available July 2, 1993).

In connection with the Exchange Offer, the Registrants represent to the Staff that:

 

  (i)

The Registrants have not entered into any arrangement or understanding with any person that will receive New Notes in the Exchange Offer to distribute such New Notes following completion of the Exchange Offer and, to the best of the Registrants’ information and belief, each person participating in the Exchange Offer will be acquiring the New Notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the New Notes to be received in the Exchange Offer.

 

  (ii)

The Registrants will disclose to each person participating in the Exchange Offer (through the Exchange Offer prospectus and letter of transmittal) that if such participant acquires the New Notes in the Exchange Offer with the intention of participating in any manner in a distribution of them, such participant:

  (a)

may not rely on the Staff’s interpretive position expressed in the Exxon Capital line of Commission no-action letters and interpretive letters of the Staff of similar effect; and

 

  (b)

in the absence of an exemption therefrom, must comply with the registration and prospectus delivery requirements of the Securities Act in order to resell the New Notes and be identified as an underwriter in the prospectus.

 

  (iii)

The Registrants will include in the transmittal letter (a) an acknowledgment to be executed by each person participating in the Exchange Offer that such participant does not have an arrangement or understanding with any person or entity to participate in the distribution (within the meaning of the Securities Act) of the New Notes in violation of the Securities Act and (b) an acknowledgement to be executed by each person that is a broker-dealer receiving New Notes in exchange for Old Notes that it acquired those Old Notes for its own account as a result of market-making activities or other trading activities and that such participant will satisfy any prospectus delivery requirements in connection with any resale of New Notes received pursuant to the Exchange Offer; however, by so acknowledging that it will deliver, and by delivering any prospectus, such participating broker-dealer will not be deemed to admit that it is an underwriter within the meaning of the Securities Act.

Please do not hesitate to contact Boris Dolgonos of Gibson, Dunn & Crutcher LLP at (212) 351-4046 or the undersigned at (757) 534-2727 with any questions or comments concerning this letter.

[The remainder of this page is intentionally left blank.]

Sincerely,

HUNTINGTON INGALLS INDUSTRIES, INC

By:  

/s/ Charles R. Monroe, Jr.

  Name:   Charles R. Monroe, Jr.
  Title:   Corporate Vice President, Associate General Counsel and Secretary

 

cc:

Boris Dolgonos

Gibson, Dunn & Crutcher LLP

200 Park Avenue

New York, NY 10166