| 1585 Broadway New York, NY 10036 |
October 11, 2006
| Re: | SAIC, Inc. |
Common Stock
Registration Statement on Form S-1 No. 333-128021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Dear Sir/Madam:
In connection with the proposed offering of the above-captioned securities, we, as representatives of the several underwriters, hereby join with the request of SAIC Inc. (“the Company”) that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on October 12, 2006, at 12:00 p.m. Eastern Daylight Time, or as soon as practicable thereafter.
The following is supplemental information supplied under Rule 418(a)(7) under the Securities Act of 1933:
| (i) | Date of preliminary prospectus: October 2, 2006 |
| (ii) | Dates of Distribution: October 2, 2006, through the date hereof |
| (iii) | Number of prospective underwriters to whom the preliminary prospectus was furnished: 12 |
| (iv) | Number of prospectuses so distributed: approximately 33,350 |
| (v) | Number of prospectuses distributed to others, including the Company, the Company’s counsel and independent accountants, and underwriters’ counsel: approximately 2,450 |
| (vi) | We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934. |
| Very truly yours,
MORGAN STANLEY & CO. INCORPORATED | ||||
| Acting severally on behalf of themselves and the several Underwriters | ||||
| By: | /s/ John Tyree | |||
| Name: | John Tyree | |||
| Title: | Executive Director | |||