Company: UIS
Filing Date: 2025-04-04
Form Type: CORRESP
Source: 0000746838-25-000013
Chunk: 0

Company: UNISYS CORP
Filing Date: 2025-04-04
Form: CORRESP
Chunk 0
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April 4, 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:

On behalf of Unisys Corporation (the “Company”), set forth below are the responses to the comments received from the staff (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 (the “Form 10-K”), File No. 001-08729.

For your convenience, our responses are prefaced by the exact text of the Staff’s comments in italicized text.

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.

#### Comment
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.

Company Response:

The Company acknowledges the Staff’s Comment and advises the Staff that the Company does not consider Total Contract Value (“TCV”) to be a key operating metric that is necessary for an understanding or evaluation of the Company’s results of operations, financial condition and changes in financial condition under the requirements of Item 303(a) of Regulation S-K. The

Company includes TCV in its earnings releases and investor presentations because it believes TCV does provide a useful leading indicator for investors to inform them of the Company’s ability to generate future revenue. The Company acknowledges, however, that TCV has limitations as it does not take