<SEC-DOCUMENT>0000944480-16-000204-index.html : 20170201
<SEC-HEADER>0000944480-16-000204.hdr.sgml : 20170201
<ACCEPTANCE-DATETIME>20161222164351
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000944480-16-000204
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20161222

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:		1332 LONDONTOWN BLVD
		CITY:			SYKESVILLE
		STATE:			MD
		ZIP:			21784
		BUSINESS PHONE:		4109707874

	MAIL ADDRESS:	
		STREET 1:		1332 LONDONTOWN BLVD
		CITY:			SYKESVILLE
		STATE:			MD
		ZIP:			21784
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>