<SEC-DOCUMENT>0000746838-23-000045.txt : 20231030
<SEC-HEADER>0000746838-23-000045.hdr.sgml : 20231030
<ACCEPTANCE-DATETIME>20230921162454
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000746838-23-000045
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230921

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNISYS CORP
		CENTRAL INDEX KEY:			0000746838
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				380387840
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		801 LAKEVIEW DRIVE, SUITE 100
		CITY:			BLUE BELL
		STATE:			PA
		ZIP:			19422
		BUSINESS PHONE:		2159864011

	MAIL ADDRESS:	
		STREET 1:		801 LAKEVIEW DRIVE, SUITE 100
		CITY:			BLUE BELL
		STATE:			PA
		ZIP:			19422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BURROUGHS CORP /DE/
		DATE OF NAME CHANGE:	19861204
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head>
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<title>Document</title></head><body><div id="ie375e841d51d459a8252563c79fdc814_1"></div><div style="min-height:40.32pt;width:100%"><div style="margin-top:6pt"><font><br></font></div></div><div style="margin-bottom:20.75pt;text-align:center"><img alt="imagea.jpg" src="imagea.jpg" style="height:82px;margin-bottom:5pt;vertical-align:text-bottom;width:237px"></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">September 21, 2023</font></div><div style="margin-top:6pt;padding-left:2.75pt;text-indent:-0.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%;text-decoration:underline">Via EDGAR Submission</font></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Disclosure Review Program</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">United States Securities and Exchange Commissions</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Washington, D.C. 20549</font></div><div style="margin-top:6pt"><font><br></font></div><div style="margin-bottom:0.65pt;margin-top:6pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Re&#58; Unisys Corporation</font></div><div style="margin-bottom:0.65pt;padding-left:36pt;text-indent:22.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:129%">Definitive Proxy Statement on Schedule 14A</font></div><div style="margin-bottom:0.65pt;padding-left:36pt;text-indent:22.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:129%">Filed March 24, 2023</font></div><div style="padding-left:36pt;padding-right:208.1pt;text-indent:22.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">File No. 001-08729</font></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Ladies and Gentlemen&#58;</font></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">This letter is submitted in response to the comments contained in the letter dated September 13, 2023, from the Disclosure Review Program of the Division of Corporation Finance (the &#8220;Staff&#8221;) of the Securities and Exchange Commission to Debra McCann, Executive Vice President and Chief Financial Officer of Unisys Corporation (the &#8220;Company&#8221;), regarding the Company&#8217;s Definitive Proxy Statement on Schedule 14A filed on March 24, 2023 (the &#8220;2023 Proxy&#8221;). </font></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">The comments and responses set forth below are keyed to the numbering of the comments and the headings used in the Staff&#8217;s September 13, 2023, letter.</font></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%;text-decoration:underline">Definitive Proxy Statement on Schedule 14A filed March 24, 2023</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%;text-decoration:underline">Pay versus Performance, page 59</font></div><div style="margin-top:6pt;padding-left:27pt;text-indent:-27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%">1.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%;padding-left:18pt">Please ensure that the graphic under the heading &#34;Description of Relationship Between Company TSR and Peer Group TSR&#34; is correctly labeled to indicate the relevant fiscal years shown in the graphic.</font></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%;text-decoration:underline">Company Response&#58;</font></div><div style="margin-top:6pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">The Company acknowledges the Staff&#8217;s comment.  The fiscal years labels were inadvertently left off the graphic under the heading &#8220;Description of Relationship Between Company TSR and Peer Group TSR&#8221; in the 2023 Proxy. The Company confirms that its future proxy disclosures shall correctly label the relevant fiscal years shown in any pay-versus-performance graphics.</font></div><div style="margin-top:6pt;padding-left:27pt;text-indent:-27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%">2.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%;padding-left:18pt">We note that you have included Non-GAAP Operating Profit as your Company-Selected Measure pursuant to Regulation S-K Item 402(v)(2)(vi). Please include your Company-Selected Measure in the Tabular List provided pursuant to Regulation S-K Item 402(v)(6).</font></div><div style="margin-top:6pt;padding-left:27pt;text-indent:-27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%;text-decoration:underline">Company Response&#58;</font></div><div style="margin-top:6pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">The Company acknowledges the Staff&#8217;s comment and confirms that its future proxy disclosures shall include the Company-Selected Measure disclosed pursuant to Regulation S-K Item </font></div><div style="height:66.24pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="margin-top:6pt"><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:40.32pt;width:100%"><div style="margin-top:6pt"><font><br></font></div></div><div style="margin-top:6pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">402(v)(2)(vi) in the Tabular List of the Most Important Financial Measures provided pursuant to Regulation S-K Item 402(v)(6).</font></div><div style="margin-top:3pt;text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">If the Staff has further questions on this letter, please do not hesitate to call me at (215) 274-1816.</font></div><div style="margin-top:3pt;text-align:justify"><font><br></font></div><div style="margin-top:6pt;padding-left:180pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Sincerely,</font></div><div style="margin-top:6pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.872%"><tr><td style="width:1.0%"></td><td style="width:37.594%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:60.206%"></td><td style="width:0.1%"></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#47;s&#47; Debra McCann</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Debra McCann</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Executive Vice President and Chief Financial Officer</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Unisys Corporation</font></td></tr></table></div><div style="margin-top:6pt"><font><br></font></div><div style="margin-top:6pt"><font><br></font></div><div style="margin-top:6pt;padding-left:144pt;text-indent:36pt"><font><br></font></div><div style="margin-top:6pt"><font><br></font></div><div style="margin-top:6pt"><font><br></font></div><div style="height:66.24pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="margin-top:6pt"><font><br></font></div></div></div></body></html>
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