March 26, 2025
Via EDGAR Submission
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attn: Megan Masterson and Christine Dietz
| Re: | Unisys Corporation |
Form 10-K for the fiscal year ended December 31, 2024
Filed February 21, 2025
File No. 001-08729
Ladies and Gentlemen:
Unisys Corporation (the “Company”) acknowledges receipt of comments received from the staff of the U.S. Securities and Exchange Commission’s (the “Commission”) Division of Corporation Finance by letter dated March 17, 2025, with respect to the Form 10-K for the fiscal year ended December 31, 2024, filed with the Commission on February 21, 2025 (collectively, the “Letter”), File No. 001-08729.
As discussed, the Company intends to respond to the Letter by Friday, April 11, 2025.
If the Staff has any questions, please do not hesitate to call me at (215) 274-1816.
| Respectfully Submitted, | |
| /s/ Debra McCann | |
| Debra McCann | |
| Executive Vice President and Chief Financial Officer | |
| Unisys Corporation | |
| cc: Kristen Prohl | |
| Senior Vice President, General Counsel | |
| Secretary and Chief Administration Officer |