-----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, LlEq2BKQ0ZdONsCYIVzT64p0PeUhXOv61TY9P2ZgD9jA5I8+x669GrDbHRV96RWH FRRpRdZMskPmKWuPKaTKdQ== 0000944480-05-000070.txt : 20060706 0000944480-05-000070.hdr.sgml : 20060706 20050823170920 ACCESSION NUMBER: 0000944480-05-000070 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050823 FILER: 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: CORRESP 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 CORRESP 1 filename1.txt 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 -----END PRIVACY-ENHANCED MESSAGE-----