January 16, 2008

Mr. Stephen Krikorian

Accounting Branch Chief

Division of Corporate Finance

U.S. Securities and Exchange Commission

Washington, D.C. 20549

Filed via Edgar

 

Re:		Telos Corporation
		Form 10-K for the fiscal year ended December 31, 2006
		Form 10-Q for the quarter period ended March 31, 2007 and June 30, 2007
		File No. 001-08443

Dear Mr. Krikorian:

This is in response to your letter to Ms. Michele Nakazawa, Chief Financial Officer of Telos Corporation, dated December 21, 2007.

Your letter asks that we respond to your comments within ten business days, or tell you when we will provide you with a response. On December 21, 2007, the Company filed a letter stating that it proposes to complete its response by January 18, 2008 due to the holiday schedule and vacation schedules of various key employees. At this time, the Company has requested additional time, which was acknowledged today by Mr. Jason Niethamer in your office, and proposes to complete its response by February 1, 2008. Additional time is needed due to the limitations set forth in our previous letter and the ability to coordinate with our outside auditors and counsel.

The Company takes its disclosure obligations very seriously and appreciates that the purpose of your review process is to assist the Company with its compliance with applicable disclosure requirements and to enhance the overall disclosure in the Company’s filings. The Company intends to be fully and promptly responsive to the issues raised in your letter.

If you have any questions, please feel free to contact the undersigned at (703) 724-3800.