[Protest of Army Rejection of Bid for Construction]

A firm protested the Army's rejection of its bid for construction, contending that: (1) the Army improperly determined that its letter of credit was deficient; and (2) it was entitled to reimbursement for its bid and protest preparation costs. GAO held that the: (1) Army properly rejected the protester's bid as nonresponsive, since its bid guarantee was materially defective; and (2) protester was not entitled to reimbursement for its bid and protest preparation costs, since the protest was without merit. Accordingly, the protest and the claim were denied.