Single Source Justification MXG Seat Cushions.pdf

This is a Single Source Justification document for a simplified acquisition by 97 MXG for C-17 Aircrew Seat Cushions and Head Rest components. The contracting activity is 97 CONF/PKA, with Purchase Request/Local ID Number F1B2A15343A002. The procurement requires 85 bottom and back cushions plus headrests compatible with C-17 Aircrew (IPECO) style seats.

First State Manufacturing Inc. has been identified as the sole source supplier capable of producing all three required items. Market research confirmed that while another company manufactures seat and back cushions, it cannot supply the headrest component. The contracting officer determined on February 6, 2026, that single source procurement is the only reasonably available option under FAR 13.106-1(b)(1). To mitigate future single-source dependencies, the document indicates that Coastal Seat Cushions may eventually develop C-17 headrest production capability, and a Special Notice will be posted on SAM.gov to communicate this need to the broader market for potential future competition.