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<SEC-DOCUMENT>0001181431-08-029390.txt : 20080814
<SEC-HEADER>0001181431-08-029390.hdr.sgml : 20080814
<ACCEPTANCE-DATETIME>20080507105206
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001181431-08-029390
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080507

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INFORMATION ANALYSIS INC
		CENTRAL INDEX KEY:			0000803578
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				541167364
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11240 WAPLES MILL RD #400
		CITY:			FAIRFAX
		STATE:			VA
		ZIP:			22030
		BUSINESS PHONE:		7033833000

	MAIL ADDRESS:	
		STREET 1:		2222 GALLOWS ROAD
		STREET 2:		SUITE 300
		CITY:			DUNN LORING
		STATE:			VA
		ZIP:			22027
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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   <TITLE>DC4248.pdf -- Converted by SEC Publisher 4.2, created by BCL Technologies Inc., for SEC Filing</TITLE>
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<P align="center">
<TABLE><TR><TD align="center" nowrap>
<B><FONT size=2 face="serif">INFORMATION ANALYSIS INCORPORATED</FONT></B><BR>
<FONT size=2 face="serif">11240 WAPLES MILL ROAD</FONT><BR>
<FONT size=2 face="serif">SUITE 201</FONT><BR>
<FONT size=2 face="serif">FAIRFAX, VIRGINIA 22030</FONT><BR>
<FONT size=2 face="serif">(703) 383-3000</FONT><BR>
<FONT size=2 face="serif">(703) 293-7979 fax</FONT><BR>
</TD></TR></TABLE>
</P>
<P align="left">
<TABLE><TR><TD nowrap>
<FONT size=2 face="serif">VIA EDGAR CORRESPONDENCE</FONT><BR>
</TD></TR></TABLE>
</P>
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<FONT size=2 face="serif">May 7, 2008</FONT><BR>
</TD></TR></TABLE>
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<TABLE><TR><TD nowrap>
<FONT size=2 face="serif">Mr. Stephen Krikorian</FONT><BR>
<FONT size=2 face="serif">Accounting Branch Chief</FONT><BR>
<FONT size=2 face="serif">Division of Corporation Finance</FONT><BR>
<FONT size=2 face="serif">United States Securities and Exchange Commission</FONT><BR>
<FONT size=2 face="serif">100 F Street, N.E.</FONT><BR>
<FONT size=2 face="serif">Washington, DC 20549</FONT><BR>
</TD></TR></TABLE>
</P>
<TABLE border=0 cellspacing=1 cellpadding=0>
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<FONT size=2 face="serif">RE:</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
<B><FONT size=2 face="serif">Letter to Richard S. DeRose dated April 25, 2008</FONT></B>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=13% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
<B><FONT size=2 face="serif">Information Analysis Incorporated</FONT></B>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=13% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
<B><FONT size=2 face="serif">Form 10-KSB for the Fiscal Year Ended December 31, 2007</FONT></B>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=13% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
<B><FONT size=2 face="serif">Filed April 15, 2008</FONT></B>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=13% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
<B><FONT size=2 face="serif">File No. 000-22405</FONT></B>&nbsp;
	</TD>
</TR>
</TABLE><BR>
<P align="left">
<TABLE><TR><TD nowrap>
<FONT size=2 face="serif">Dr. Mr. Krikorian:</FONT><BR>
</TD></TR></TABLE>
</P>
<P align="left">
<FONT size=2 face="serif">We received the Commission&#146;s letter related to its review of our Form 10-KSB for the year ended December 31, 2007. Since we are now in the process of completing our Form 10-Q for the quarter ended March 31, 2008, we
respectfully request additional time to respond to the issues raised in the letter. We anticipate providing our response to you by Friday, May 23, 2008.</FONT></P>
<P align="left">
<FONT size=2 face="serif">If you have any questions, please feel free to contact the undersigned at (703) 293-7901.</FONT></P>
<P align="left">
<TABLE><TR><TD nowrap>
<FONT size=2 face="serif">Sincerely Yours,</FONT><BR>
</TD></TR></TABLE>
</P>
<P align="left">
<TABLE><TR><TD nowrap>
<FONT size=2 face="serif">Information Analysis Incorporated</FONT><BR>
<BR>
<FONT size=2 face="serif">/s/ Richard S. DeRose</FONT><BR>
<FONT size=2 face="serif">Richard S. DeRose</FONT><BR>
<FONT size=2 face="serif">Chief Financial Officer</FONT><BR>
</TD></TR></TABLE>
</P>
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<TR valign="bottom">
	<TD width=11% nowrap align=left>
<FONT size=2 face="serif">Cc:</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=86% nowrap align=left>
<FONT size=2 face="serif">Mr. Mark Wishner, Greenberg Traurig, LLP</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=11% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=86% nowrap align=left>
<FONT size=2 face="serif">Mr. Mark Hooley, Reznick Group, P.C.</FONT>&nbsp;
	</TD>
</TR>
</TABLE><BR>

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