March 17, 2025

Debra McCann
Chief Financial Officer
Unisys Corporation
801 Lakeview Drive, Suite 100
Blue Bell, PA 19422

       Re: Unisys Corporation
           Form 10-K for the Fiscal Year Ended December 31, 2024
           File No. 001-08729
Dear Debra McCann:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2024
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations, page 30

1.     We note that you disclose various sales metrics including total contract
value (TCV),
       TCV ex-L&S new business and renewals and TCV L&S in your Form 8-K
earnings
       releases and investor presentations. Please tell us what consideration
was given to
       disclosing these measures in your MD&A or tell us what measures
management uses
       to monitor your ability to retain and grow existing customers across
your business and
       include a quantified discussion of such measures. Refer to SEC Release
No. 33-
       10751.
 March 17, 2025
Page 2
2.     We note that you disclose and discuss extensively L&S and ex-L&S revenue
and
       gross profit in your earnings releases, calls and investor presentations
which would
       appear to indicate that management believes that this is useful
information to an
       investor and that it provides insight into management   s perspective on
the company   s
       business performance. Please tell us what consideration was given to
disclosing this
       information in your results of operations section of your MD&A. Refer to
Item 303(a)
       of Regulation S-K. As part of your response, please explain to us the
products and
       types of revenues included in L&S.

        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

       Please contact Megan Masterson at 202-551-3407 or Christine Dietz at
202-551-3408
with any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology