<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001649892</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000944480</issuerCik>
      <issuerName>GSE SYSTEMS INC</issuerName>
      <secFileNumber>001-14785</secFileNumber>
      <issuerAddress>
        <com:street1>6940 COLUMBIA GATEWAY DRIVE, SUITE 470</com:street1>
        <com:city>COLUMBIA</com:city>
        <com:stateOrCountry>MD</com:stateOrCountry>
        <com:zipCode>21046-3308</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>4109707874</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Loudermilk Kyle Justin</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Charles Schwab Corporation</name>
        <address>
          <com:street1>3000 Schwab Way</com:street1>
          <com:city>Westlake</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76262</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>58500</noOfUnitsSold>
      <aggregateMarketValue>228150.00</aggregateMarketValue>
      <noOfUnitsOutstanding>3239832</noOfUnitsOutstanding>
      <approxSaleDate>07/03/2024</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>05/21/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>58500</amountOfSecuritiesAcquired>
      <paymentDate>05/23/2019</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>Individual acct selling 50,000 shs acquired and paid for: 11/19/2023 - 12/31/23 IRA acct selling 8,500 shs acquired and paid for: 05/21/2019 - 09/09/2020</remarks>
    <noticeSignature>
      <noticeDate>07/03/2024</noticeDate>
      <signature>KYLE J LOUDERMILK</signature>
    </noticeSignature>
  </formData>
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144
0001649892
XXXXXXXX
LIVE
0000944480
GSE SYSTEMS INC
001-14785
6940 COLUMBIA GATEWAY DRIVE, SUITE 470
COLUMBIA
MD
21046-3308
4109707874
Loudermilk Kyle Justin
Officer
Common
Charles Schwab Corporation
3000 Schwab Way
Westlake
TX
76262
58500
228150.00
3239832
07/03/2024
Nasdaq
Common
05/21/2019
Open Market Purchase
Open Market
N
58500
05/23/2019
Cash
Y
Individual acct selling 50,000 shs acquired and paid for: 11/19/2023 - 12/31/23 IRA acct selling 8,500 shs acquired and paid for: 05/21/2019 - 09/09/2020
07/03/2024
KYLE J LOUDERMILK