SEC – ‘UPLOAD’ from 5/18/22 re: Alion Science & Technology Corp., et al. – ‘TEXT-EXTRACT’

On:  Wednesday, 5/18/22, at 9:30am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-22-5466

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     27K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1      9K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

May 18, 2022              

Charles Monroe                                                    
Associate General Counsel                                         
HUNTINGTON INGALLS INDUSTRIES, INC.                               
4101 Washington Avenue                                            
Newport News, VA 23607                                            

                                                      Re: HUNTINGTON INGALLS
INDUSTRIES, INC.                                                                
                                                    Registration
Statement on Form S-4                                                           
                                                        Filed on May 10,
2022                                                                            
                                                           File No. 333-264833

Dear Mr. Monroe:                                                  

        This is to advise you that we have not reviewed and will not
review your registration                                                        
statement.                                                        

      Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you                                                     
      that the company and its management are responsible for the accuracy and
adequacy of their                                                               
     disclosures, notwithstanding any review, comments, action or absence of
action by the staff.                                                            

                                                      Please contact Bradley
Ecker at (202) 551-4985 with any questions.                                     

Sincerely,                

     Division of Corporation Finance

Office of Manufacturing   

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		5/18/22		CORRESP,  UPLOAD
		5/10/22		S-4,  UPLOAD
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