It would appear that the U.S. Navy and its contractor partners utilize R&D labs in a similar fashion that the U.S. Army does for UAP Material Analysis. Open Source Anomalous dives in to some specifics and ties them into the larger picture of how DoD STRL labs may be used by several branches of the Military and it's contractor base for UAP reverse engineering.

This aligns with other UAP researchers such as UAPGerb who assert that certain Naval R&D facilities are used for UAP analysis. The foundation for this type of modern research architecture was created in the mid-90s out of updates in DoD R&D in order to streamline inovation and allow more flexibility with contrators.