-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 ACIdgRNnSf66iSZF5DmDCjuGTILwqlWgLXlmj7cojcw+mKkxUapiYB97XnXRieh/
 xq56MxelRfer8FOoCUnywQ==

<SEC-DOCUMENT>0000000000-06-049578.txt : 20061215
<SEC-HEADER>0000000000-06-049578.hdr.sgml : 20061215
<ACCEPTANCE-DATETIME>20061012171610
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-049578
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061012

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GSE SYSTEMS INC
		CENTRAL INDEX KEY:			0000944480
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				521868008
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		7133 RUTHERFORD RD
		STREET 2:		SUITE 200
		CITY:			BALTIMORE
		STATE:			MD
		ZIP:			21244
		BUSINESS PHONE:		4102773740

	MAIL ADDRESS:	
		STREET 1:		7133 RUTHERFORD RD
		STREET 2:		SUITE 200
		CITY:			BALTIMORE
		STATE:			MD
		ZIP:			21244
PUBLIC REFERENCE ACCESSION NUMBER:		0000944480-06-000064
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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