INFORMATION ANALYSIS INCORPORATED
11240 WAPLES MILL ROAD
SUITE 201
FAIRFAX, VIRGINIA 22030
(703) 383-3000
(703) 293-7979 fax

VIA EDGAR CORRESPONDENCE

May 7, 2008

Mr. Stephen Krikorian
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

RE:    Letter to Richard S. DeRose dated April 25, 2008 
    Information Analysis Incorporated 
    Form 10-KSB for the Fiscal Year Ended December 31, 2007 
    Filed April 15, 2008 
    File No. 000-22405 

Dr. Mr. Krikorian:

We received the Commission’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.

If you have any questions, please feel free to contact the undersigned at (703) 293-7901.

Sincerely Yours,

Information Analysis Incorporated

/s/ Richard S. DeRose
Richard S. DeRose
Chief Financial Officer

Cc:    Mr. Mark Wishner, Greenberg Traurig, LLP 
    Mr. Mark Hooley, Reznick Group, P.C.