Company: UIS
Filing Date: 2025-04-24
Form Type: CORRESP
Source: 0000746838-25-000015
Chunk: 1

Company: UNISYS CORP
Filing Date: 2025-04-24
Form: CORRESP
Chunk 1
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 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.

Company Response:

The Company acknowledges the Staff’s Comment and advises the Staff that the Company will remove references to Non-GAAP measures for the L&S and Ex-L&S disclosures within the Company’s Management’s Discussion and Analysis of Financial Condition and Results of Operations in future filings.

If the Staff has further questions on this letter, 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 |     |                                                      |