703.960.4600 • vsecorp.com
6348 Walker Lane • Alexandria, VA 22310 • United States
August 27, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Daniel Morris
Registration Statement on Form S-3 (Registration No. 333-248139)
Ladies and Gentlemen:
On behalf of VSE Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, that the effective time of the Registration Statement on Form S-3 (File No. 333-248139) of the Company be accelerated to 4:00 p.m. Eastern Time on August 31, 2020, or as soon as practicable thereafter. The Company respectfully requests that you notify Joel T. May of such effectiveness by a telephone call to (404) 581-8967.
Please contact Joel T. May at Jones Day at (404) 581-8967 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
Very truly yours,
/s/ John A. Cuomo
John A. Cuomo
Chief Executive Officer and President
cc: Joel T. May, Esq.