Advanced Acoustic Concepts, LLC

Advanced Acoustic Concepts, LLC, doing business as A A C, manufactures advanced acoustic systems, underwater warfare sensors, sonar signal transmitters, and electronic assemblies for the Department of the Navy as a prime contractor (53% of recent awards) and as a subcontractor to major defense primes, competing under full and open competition with no set-aside designations. A A C is a foreign-owned, for-profit manufacturer incorporated in the United States and wholly owned by Leonardo SPA Aircraft Division, headquartered in Great River, New York, with secondary production facilities in Lemont Furnace, Pennsylvania and Hauppauge, New York.

The vendor's customer base is almost entirely Navy-focused. The top five customer organizations account for 98% of recent awards, led by Naval Sea Systems Command (76 awards, $1.67 billion combined potential value) and Naval Air Systems Command Naval Air Warfare Center (31 awards, $1.02 billion combined potential value), with Naval Supply Systems Command (52 awards but only $3 million combined potential value, reflecting small equipment purchases), the Office of Naval Research (5 awards, $18.8 million), and a direct Navy award (2 awards, $95 million) rounding out the active set. By dollar magnitude, Naval Sea Systems Command and Naval Air Systems Command dominate; by award count, Naval Supply Systems Command places frequent small-dollar purchase orders for power supplies, junction boxes, relay modules, and electronic components. A A C holds a $245.9 million Undersea Weapons and Undersea Defensive Family of Systems multiple-award IDV with Naval Sea Systems Command running through January 2029, and a $13.75 million Other Transaction IDV with DARPA for the SCORPIONFISH research project awarded September 2024.

Recent prime work demonstrates A A C's core capability in undersea warfare systems. A $21.3 million cost-plus-fixed-fee definitive contract awarded by Naval Sea Systems Command in February 2025 covers manufacture, test, and delivery of Mark 48 sonar signal transmitters, Mark 48 warhead electronic system assemblies, and test sets through November 2027, with performance in Lemont Furnace, Pennsylvania. A $5.07 million definitive contract from Naval Air Warfare Center awarded January 2026 through September 2027 supports hardware upgrades for the Common Acoustic Simulation Environment Fidelity Implementation (CASE FI) system and enables functionality of associated software. A $94.9 million cost-plus-fixed-fee contract awarded by the Navy in September 2024 through September 2029 delivers hardware and software engineering services and sustainment and field services for Littoral Combat Ship system assemblies, with performance at Great River. Naval Supply Systems Command places routine purchase orders for specialized components—$339 thousand for power supply units in March 2025, $295 thousand for relay module assemblies in February 2024, and $150 thousand for high frequency and low frequency bottom loss data sources from Naval Air Warfare Center in March 2026.

Activity has grown substantially—two awards in 2022 to 67 in 2024—but decelerated to 15 in 2025 and 3 in the first quarter of 2026. Three awards with combined potential value of $26.5 million face ultimate completion within the next twenty-four months, presenting recompete exposure for Naval customers. The vendor's subcontractor footprint anchors primarily to Lockheed Martin (most active prime across Tactical Systems Integration, Mark 48 guidance and control sections, and Littoral Combat Ship Freedom variant combat system in-service engineering), Boeing (P-8A aircrew training devices and South Korea training systems), Marinette Marine (FFG(X) guided missile frigate vertical deployment systems), General Dynamics Mission Systems (Littoral Combat Ship Independence class in-service engineering), Lockheed Martin Sippican (Mark 48 Mod 7 guidance and control section engineering and testing), and CAE USA (acoustic stimulator assembly and MH-60 trainer operations for the Royal Australian Navy). A A C also subs to Atlantic Diving Supply and Textron Systems on specialized equipment and payload modularity work. SCI reporting shows minimal SCI-captured activity—0.3 FTEs in FY2024 on a single subcontract record—reflecting that A A C's federal work is predominantly goods manufacturing and classified engineering on prime and sub vehicles outside the SCI reporting threshold.

The vendor's competitive posture across the Navy undersea and surface warfare portfolio is full and open, with no small-business set-asides across its named awards. Parent vehicle activity clusters on Navy-managed IDIQs: the $245.9 million Undersea Weapons and Undersea Defensive Family of Systems MAC (Naval Sea Systems Command), the Basic Ordering Agreement N6134019G0002 (10 task orders), the Indefinite Delivery Contract N0016721D0007 (9 task orders), and SeaPort-e (2 task orders, $9.3 million combined potential value). Subcontractor relationships with Lockheed Martin and Boeing position A A C as a deep-technical contributor to Navy platform modernization rather than a system integrator—the vendor designs, manufactures, tests, and integrates acoustic and underwater systems components and subsystems that feed into major prime-led programs.