United States securities and exchange commission logo




                                                                                
                     April 12, 2024

       Jesus Malave
       Chief Financial Officer
       Lockheed Martin Corp.
       6801 Rockledge Drive
       Bethesda, MD 20817

                                                        Re: Lockheed Martin 
Corp.
                                                            Form 10-K for 
Fiscal Year Ended December 31, 2023
                                                            File No. 001-11437

       Dear Jesus Malave:

              We have completed our review of your filing. 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.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Manufacturing