Date:    12/10/97  3:36 PM

Jonathan G. Katz, Secretary
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
     
Re: File No. S7-26-97
     
Dear Mr. Katz:
     
On behalf of DRS Technologies, Inc., I would like to take this opportunity 
to voice my strong opposition to the two pending bills introduced by the 
House of Representatives' Paul Gillmore (R-OH), Vice Chairman of the House 
Commerce Committee - bills H.R. 944 and H.R. 945.
     
The total annual charitable contributions of DRS, like most companies, 
represent an insignificant percentage of revenues and net earnings. The two 
pending bills in question would place an undue expense on all public 
companies. The associated overhead and other expenses for mailings to 
stockholders, tabulations of the resulting votes and related labor to 
accomplish these tasks certainly would be cost prohibitive, encouraging 
companies like DRS to refrain from making such contributions at all.
     
H.R. 945 in particular is in conflict with the principles of corporate law 
and governance, which provide that the business operations of a company, 
including the determination of charitable contributions, are the 
responsibility of management.
     
My view is that neither of these two bills will in any way enhance a 
corporation's citizenship role since the associated expenses would 
encourage companies to consider the elimination of charitable 
contributions. Additionally, these bills are overly bureaucratic and 
provide no real benefit to stockholders.
     
Thank you for the opportunity to express comments.
     
Patricia M. Williamson
Corporate Headquarters
DRS Technologies, Inc.