The complainant submitted two requests to the Ministry of Defence (MOD) seeking information about a particular procurement process. In response to the first request the MOD provided some information, confirmed that some information was not held and sought to withhold further information on the basis of sections 40(2) and 43(2) of FOIA. It also refused to confirm or deny whether it held any information falling within one part of the request on the basis of section 40(5) of FOIA. The Commissioner has concluded that the MOD is entitled to rely on all of the exemptions it has cited. However, in handling the first request it breached section 10(1) and 17(1) of FOIA. With regard to the second request the MOD breached section 10(1) by failing to respond to it within 20 working days.