The Naval Air Systems Command intends to negotiate a sole source Basic Ordering Agreement (BOA) with Sikorsky Aircraft Corporation (SAC), Stratford, Connecticut. The anticipated order will be for the efforts needed to incorporate the following improvements to the MH-60S and MH-60R aircraft as follows: (1) product improvements to the lightweight Pilot and Co-Pilot seats in the MH-60S, (2) a preferred restraint system configuration for both the MH-60S and MH-60R, (3) the installation of a thigh cushion to replace the current bladder for the MH-60S, and (4) the conversion of the MH-60R Pilot, Co-Pilot, and Sensor Operator (SO) seats from GFE to CFE. This effort includes the preparation and submittal of all non-recurring and recurring cost effort to integrate the Pilot and Co-Pilot seats into the SAC MH-60R/S production lines. SAC is the only contractor with the necessary data and capability to perform these efforts for the MH-60R/S aircraft. Contractor Name and Address: Sikorsky Aircraft Corporation, 6900 Main Street P.O. Box 9729, Stratford, Connecticut 06615-9129. Numbered Note 22 applies.