INNOVATIVE SOLUTIONS AND SUPPORT, INC.
720 Pennsylvania Drive
Exton, Pennsylvania 19341
October 11, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, DC 20549
| Attention: | Lauren Pierce |
| Re: | Innovative Solutions and Support, Inc. on Form S-3 (File No. 333-267595) filed September 23, 2022 |
| Requested Date: | October 14, 2022 |
| Requested Time: | 9:00 AM Eastern Time |
Ladies and Gentlemen:
Innovative Solutions and Support, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission.
The Registrant hereby authorizes Stephen Leitzell and Kenneth Winterbottom, both of whom are attorneys with the Registrant’s outside legal counsel, Dechert LLP, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified of such effectiveness by a telephone call to Mr. Michael Linacre at (610) 646-9800, or in his absence, Mr. Leitzell at (215) 994-4000.
| Sincerely, | ||
| INNOVATIVE SOLUTIONS AND SUPPORT, INC. | ||
| By: | /s/ Michael Linacre | |
| Michael Linacre | ||
| Chief Financial Officer | ||
| cc | Shahram Askarpour, Director & Chief Executive Officer | |
| Innovative Solutions and Support, Inc. | ||
| Stephen Leitzell, Esq. | ||
| Kenneth Winterbottom, Esq. | ||
| Dechert LLP |
[Signature Page to Company Acceleration Request Letter]
