April 14, 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 reviewed your April 4, 2025 response to our comment letter 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.
Unless we note otherwise, any references to prior comments are to comments in
our March
17, 2025 letter.

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 your response to prior comment 1 indicates that total contract
value ("TCV")
       provides a useful leading indicator for investors to inform them of the
company   s
       ability to generate future revenue. Although we understand that revenue
is your
       primary measure, it is unclear why the disclosure of TCV in your filings
would not
       provide useful information to an investor considering the extent to
which you disclose
       and discuss these measures outside of your filings. Please revise to
disclose and
       discuss, in future filings, the various TCV metrics that are currently
provided in your
       earnings releases and presentations and include the limitations
disclosures that were
       provided in your response. Refer to SEC Release No. 33-10751.
 April 14, 2025
Page 2
2.     Your response to prior comment 2 refers to L&S and Ex-L&S as Non-GAAP
       measures. Please explain your basis for labeling these as non-GAAP
measures.

        Please contact Megan Masterson at 202-551-3407 or Christine Dietz at
202-551-3408
if you have questions regarding comments on the financial statements and
related matters.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Technology