# EDGAR Filing Document

**Accession Number:** 0001443646
**File Stem:** 0000000000-23-001398
**Filing Date:** 2023-2
**Character Count:** 6575
**Document Hash:** 1a19b55a38a00fd21ada4eda702cf48d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001398.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0000000000-23-001398

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230210

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Booz Allen Hamilton Holding Corp
- **CENTRAL INDEX KEY:** 0001443646
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 8283 GREENSBORO DRIVE
- **CITY:** MCLEAN
- **STATE:** VA
- **ZIP:** 22102
- **BUSINESS PHONE:** 703-902-5000

**MAIL ADDRESS:**
- **STREET 1:** 8283 GREENSBORO DRIVE
- **CITY:** MCLEAN
- **STATE:** VA
- **ZIP:** 22102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EXPLORER HOLDING CORP
- **DATE OF NAME CHANGE:** 20080821
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001443646-22-000058

## Text-Extract

```

United States securities and exchange commission logo

                              February 10, 2023

       Horacio Rozanski
       President and Chief Executive Officer
       Booz Allen Hamilton Holding Corp
       8283 Greensboro Drive
       McLean, VA 22102

                                                        Re: Booz Allen Hamilton
Holding Corp
                                                            Form 10-K for the
Fiscal Year Ended March 31, 2022
                                                            Filed May 20, 2022
                                                            File No. 001-34972

       Dear Horacio Rozanski:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to the comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to the comment, we may have additional comments.

       Form 10-K for the Fiscal Year Ended March 31, 2022

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Non-GAAP Measures, page 47

   1.                                                   Your disclosure in
footnote (a) indicates that your adjustments for acquisition and
                                                        divestiture costs
include compensation expenses associated with employee retention.
                                                        Please tell us the
periods over which these types of compensation costs are expected to be
                                                        incurred. Please note
that if these costs are expected to be incurred over periods in excess
                                                        of one year, they may
be considered normal recurring expenses associated with your
                                                        business which should
not be deducted in calculating your Non-GAAP measures. Refer
                                                        to the guidance in
Question 100.01 of the staff's Compliance and Disclosure
                                                        Interpretations on
Non-GAAP Financial Measures.
 Horacio Rozanski
Booz Allen Hamilton Holding Corp
February 10, 2023
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Keira Nakada at 202-551-3659 or Linda Cvrkel at
202-551-3813 with
any other questions.

FirstName LastNameHoracio Rozanski                        Sincerely,
Comapany NameBooz Allen Hamilton Holding Corp
                                                          Division of
Corporation Finance
February 10, 2023 Page 2                                  Office of Trade &
Services
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 10, 2023

Horacio Rozanski  
President and Chief Executive Officer  
Booz Allen Hamilton Holding Corp  
8283 Greensboro Drive  
McLean, VA 22102

**Re: Booz Allen Hamilton Holding Corp  
Form 10-K for the Fiscal Year Ended March 31, 2022  
Filed May 20, 2022  
File No. 001-34972**

Dear Horacio Rozanski:

We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to the comment, we may have additional comments.

Form 10-K for the Fiscal Year Ended March 31, 2022

Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations Non-GAAP Measures, page 47

1. Your disclosure in footnote (a) indicates that your adjustments for acquisition and divestiture costs include compensation expenses associated with employee retention. Please tell us the periods over which these types of compensation costs are expected to be incurred. Please note that if these costs are expected to be incurred over periods in excess of one year, they may be considered normal recurring expenses associated with your business which should not be deducted in calculating your Non-GAAP measures. Refer to the guidance in Question 100.01 of the staff's Compliance and Disclosure Interpretations on Non-GAAP Financial Measures.

Horacio Rozanski
Booz Allen Hamilton Holding Corp
February 10, 2023
Page 2

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

You may contact Keira Nakada at 202-551-3659 or Linda Cvrkel at 202-551-3813 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services