[Request for Reconsideration of Decision Based Upon a Memorandum Order]

A firm requested reconsideration of a decision in which GAO denied the firm's protest against the award of a cost-plus-fixed-fee contract. The firm based its request upon a Memorandum Order of a U.S. district court. The firm contended that the order applied directly to its protest. GAO held that, although both cases involved cost realism analyses, the facts of the two cases were distinguishable. In addition, GAO asserted that, since the court's order in the first case was preliminary, it would not provide a basis for reconsideration. Accordingly, GAO denied the request for reconsideration.