Date:    12/17/97  10:02 AM

Subject: s7-26-97 / Analysis & Technology, Inc.

Jonathan G. Katz, Secretary
Securities and Exchange Commission
450 5th Street, NW
Washington, D.C. 20549
     
Dear Mr. Katz:
     
The management of Analysis & Technology, Inc. (Nasdaq:aati) wishes to register 
dismay and disagreement with House Resolutions 944 and 945, which would impose 
undue administrative effort and expense on the Company for no conceivable gain 
to the investing public. Analysis & Technology's charitable contributions budget
is under $25,000 annually, and this funding is distributed to over 100 non- 
profit organizations. I believe that a majority of mid- and small-size public 
companies fit a similar profile.
     
Thanks you for the opportunity to comment on these proposals.
     
Elaine G. Beckwith, Investor Relations Manager