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                 December 15, 2023

       Anthony Scott
       Chief Executive Officer
       Intrusion Inc.
       101 East Park Blvd, Suite 1200
       Plano, Texas 75074

                                                        Re: Intrusion Inc.
                                                            Registration 
Statement on Form S-1
                                                            Filed December 11, 
2023
                                                            File No. 333-275974

       Dear Anthony Scott:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

              Please refer to Rule 461 regarding requests for acceleration. 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.

              Please contact Alexandra Barone at 202-551-8816 or Jeff Kauten at 
202-551-3447 with
       any questions.



                                                                                
                 Sincerely,

                                                                                
                 Division of Corporation Finance
                                                                                
                 Office of Technology
       cc:                                              Craig D. Linder