A linear control system defined by a stationary differential equation with one lumped and one distributed delay is considered. In the system, the input is a linear combination of m variables and their derivatives of order not more than n − p and the output is a k-dimensional vector of linear combinations of the state and its derivatives of order not more than p − 1. For this system, a spectrum assignment problem by linear static output feedback with delays is studied. Necessary and sufficient conditions are obtained for solvability of the arbitrary spectrum assignment problem by static output feedback controller of the same type as the system. Corollaries on stabilization of the system are obtained.