On first glance I don't see anything wrong with your RESPEC or ship build. However, do you actually do a lot of ground combat? If not, I would probably take out the first row of ground skills and allot only three bars each. As for the bottom row, I'd keep it as the same.
With the extra points to spend I put it into finishing the tactical skills: starship energy weapon specialization & starship projectile weapon specialization. I'd also think about removing the points from starship power insulators in the sci section and redistributing them in your Engineering section, particularly hull repair and weapon performance.
Your ship build is pretty straight/pure and looks fine to me. Some will argue to use four DHC up front but really, its a personal choice and I think its a nice set up as you have it. I see that you have an assimilated module and a tach (or is it the ZPE module)? I forget which the latter is... either way, which ever one it isn't you should get that as well! I have all three and it does wonders. You could stand to remove one of the sci consoles and replace with one stated.
Rear weapons are fine too but I do use the cutting beam myself. Works wonders, particularly with the three piece borg set. However, I see your using the MACO (correct?), that works well too. Over all its all very good and solid! The adjustments are up to you with regards to the RESPEC tree.
"The world ain't all sunshine and rainbows. It's a very mean and nasty place and I don't care how tough you are it will beat you to your knees and keep you there permanently if you let it. You, me, or nobody is gonna hit as hard as life. But it ain't about how hard ya hit. It's about how hard you can get hit and keep moving forward." - Rocky Balboa (2006)