November 12, 2024

Amar Maletira
Chief Executive Officer
Rackspace Technology, Inc.
19122 US Highway 281N, Suite 128
San Antonio, Texas 78258

       Re: Rackspace Technology, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           Response dated October 29, 2024
           File No. 001-39420
Dear Amar Maletira:

        We have reviewed your October 29, 2024 response to our comment letter
and have
the following comment.

       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 October
15, 2024 letter.

Form 10-K for the Fiscal Year Ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Non-GAAP Measures, page 66

1.     We note the cost breakdowns you provided in response to prior comments 2
and
       3. The components of the adjustment "special bonuses and other
compensation
       expense" for cash compensation paid to employees who remain employed,
that are
       included within acquisition-related payments, transformation project
related bonuses
       and long-term incentive related amounts and the components of the
adjustment for
       "restructuring and transformation" related to cash compensation paid to
employees
       who remain employed, that are included within labor dedicated to
transformation
       projects appear to be normal, recurring cash operating expenses. In this
regard,
       considering that continued employment is required and the amounts will
be paid
       in cash, it remains unclear how these charges are not a normal,
recurring cash
 November 12, 2024
Page 2

       operating expense. Accordingly, please remove these adjustments from
your non-
       GAAP measures. Refer to Question 100.01 of the non-GAAP C&DIs.
       Please contact Dave Edgar at 202-551-3459 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
cc:   Brian Janson