0000944480-23-000101.txt : 20240130 0000944480-23-000101.hdr.sgml : 20240130 20231228112549 ACCESSION NUMBER: 0000944480-23-000101 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GSE SYSTEMS INC CENTRAL INDEX KEY: 0000944480 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] ORGANIZATION NAME: 06 Technology IRS NUMBER: 521868008 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6940 COLUMBIA GATEWAY DRIVE, SUITE 470 CITY: COLUMBIA STATE: MD ZIP: 21046-3308 BUSINESS PHONE: 4109707874 MAIL ADDRESS: STREET 1: 6940 COLUMBIA GATEWAY DRIVE, SUITE 470 CITY: COLUMBIA STATE: MD ZIP: 21046-3308 CORRESP 1 filename1.htm
GSE SYSTEMS, INC.
6940 Columbia Gateway Drive, Suite 470
Columbia, MD 21046

December 28, 2023
VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549

Re:  GSE Systems, Inc.
Registration Statement on Form S-3 (File No. 333-276128)

Dear Sir/Madam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, GSE Systems, Inc. (the “Company”) hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective as of 4:00 p.m. Eastern Time on December 29, 2023, or as soon as practicable thereafter.

The Company respectfully requests that it be notified of such effectiveness by telephone call to Scott R. Wilson of Miles & Stockbridge P.C., the Company’s counsel, at (410) 385-3590 and that such effectiveness also be confirmed in writing.


GSE Systems, Inc.


By:
/s/ Kyle J. Loudermilk
 
Kyle J. Loudermilk
Chief Executive Officer

cc: Scott R. Wilson
Miles & Stockbridge P.C.