-----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, DA1yTrRevcl0cCM9g7G1NWWjSbWamIeYtWOKJuMsSTgJ/uBnGuiI6TikGUyr1lT3 PKyhRPJckH5vWTbWUXs08A== 0001019056-09-000843.txt : 20091005 0001019056-09-000843.hdr.sgml : 20091005 20090819135929 ACCESSION NUMBER: 0001019056-09-000843 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090819 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 CORRESP 1 filename1.htm

GSE Systems, Inc.
1332 Londontown Blvd.
Suite 200
Sykesville, MD 21784

August 19, 2009               

VIA EDGAR & FACSIMILE

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

  Re: GSE Systems, Inc.
Registration Statement on Form S-3
File No. 333-161121                            

Ladies and Gentlemen:

        Pursuant to Rule 461 under the Securities Act of 1933, GSE Systems, Inc., a Delaware corporation (“GSE”), hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated to 11:00 a.m. (EST) on Friday, August 21, 2009, or as soon thereafter as practicable.

        GSE acknowledges that:

  •   should the Securities and Exchange Commission (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 GSE from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

  •   GSE may not assert staff comments and 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.

     
  Very truly yours,
   
  GSE Systems, Inc.
   
  By:  /s/ John V. Moran 
   
    John V. Moran,
Chief Executive Officer
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