United States securities and exchange commission logo January 25, 2021 Deanna H. Lund Chief Financial Officer KRATOS DEFENSE & SECURITY SOLUTIONS, INC. 10680 Treena St., Suite 600 San Diego, CA 92131 Re: KRATOS DEFENSE & SECURITY SOLUTIONS, INC. Form 10-K for Fiscal Year Ended December 29, 2019 Filed February 24, 2020 Form 8-K Filed October 29, 2020 File No. 001-34460 Dear Ms. Lund: We have reviewed your December 28, 2020 response to our comment letter 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 this 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 this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 14, 2020 letter. Form 8-K Filed October 29, 2020 Exhibit 99.1 1. We acknowledge your response to prior comment 3. For a non-GAAP performance measure, Question 102.11 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures requires the inclusion of both current and deferred income tax expense. Please revise your future press releases accordingly. Deanna H. Lund FirstName LastNameDeanna H. LundSOLUTIONS, INC. KRATOS DEFENSE & SECURITY Comapany January 25,NameKRATOS 2021 DEFENSE & SECURITY SOLUTIONS, INC. January Page 2 25, 2021 Page 2 FirstName LastName You may contact SiSi Cheng at 202-551-5004 or Anne Mcconnell at 202-551-3709 if you have questions regarding comments on the financial statements and related matters. Please contact Asia Timmons-Pierce at 202-551-3754 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing