United States securities and exchange commission logo August 26, 2020 John A. Cuomo Chief Executive Officer VSE CORP 6348 Walker Lane Alexandria, Virginia 22310 Re: VSE CORP Registration Statement on Form S-3 Filed August 20, 2020 File No. 333-248139 Dear Mr. Cuomo: 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 Daniel Morris at (202) 551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Joel May, Esq.