# EDGAR Filing Document

**Accession Number:** 0001139191
**File Stem:** 0001104659-25-083083
**Filing Date:** 2025-8
**Character Count:** 11874
**Document Hash:** a842c91e6fc4df2b98b75b9048909eac
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-083083.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0001104659-25-083083

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250826

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FEDEX CORP
- **CENTRAL INDEX KEY:** 0001048911
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR COURIER SERVICES [4513]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 621721435
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 942 SOUTH SHADY GROVE ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38120-
- **BUSINESS PHONE:** 9018187500

**MAIL ADDRESS:**
- **STREET 1:** 942 SOUTH SHADY GROVE ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38120-

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FDX CORP
- **DATE OF NAME CHANGE:** 19971103
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FEDERAL EXPRESS EUROPE INC
- **CENTRAL INDEX KEY:** 0001139191
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR COURIER SERVICES [4513]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 621441419
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3610 HACKS CROSS ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38125
- **BUSINESS PHONE:** 901-818-7167

**MAIL ADDRESS:**
- **STREET 1:** 3610 HACKS CROSS ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38125
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FedEx Office & Print Services, Inc
- **CENTRAL INDEX KEY:** 0001293525
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR COURIER SERVICES [4513]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 770433330
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 7900 LEGACY DRIVE
- **CITY:** PLANO
- **STATE:** TX
- **ZIP:** 75024
- **BUSINESS PHONE:** 214-550-7000

**MAIL ADDRESS:**
- **STREET 1:** 7900 LEGACY DRIVE
- **CITY:** PLANO
- **STATE:** TX
- **ZIP:** 75024

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FedEx Kinkos Office & Print Services, Inc
- **DATE OF NAME CHANGE:** 20040610
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FEDERAL EXPRESS INTERNATIONAL INC
- **CENTRAL INDEX KEY:** 0001139197
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR COURIER SERVICES [4513]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 581689315
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3610 HACKS CROSS ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38125
- **BUSINESS PHONE:** 901-818-7167

**MAIL ADDRESS:**
- **STREET 1:** 3610 HACKS CROSS ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38125
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FEDEX FREIGHT INC
- **CENTRAL INDEX KEY:** 0001139414
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR COURIER SERVICES [4513]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 710562003
- **STATE OF INCORPORATION:** AR

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2200 FORWARD DRIVE
- **CITY:** HARRISON
- **STATE:** AR
- **ZIP:** 72601
- **BUSINESS PHONE:** 901-818-7167

**MAIL ADDRESS:**
- **STREET 1:** 2200 FORWARD DRIVE
- **CITY:** HARRISON
- **STATE:** AR
- **ZIP:** 72601

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FEDEX FREIGHT EAST INC
- **DATE OF NAME CHANGE:** 20020430

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN FREIGHTWAYS INC
- **DATE OF NAME CHANGE:** 20010427
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FEDERAL EXPRESS CORP
- **CENTRAL INDEX KEY:** 0000230211
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR COURIER SERVICES [4513]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 710427007
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3610 HACKS CROSS ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38125
- **BUSINESS PHONE:** 9013693600

**MAIL ADDRESS:**
- **STREET 1:** 3610 HACKS CROSS ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38125
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FEDERAL EXPRESS HOLDINGS S A, LLC
- **CENTRAL INDEX KEY:** 0001139193
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR COURIER SERVICES [4513]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 621361344
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3610 HACKS CROSS ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38125
- **BUSINESS PHONE:** 901-818-7167

**MAIL ADDRESS:**
- **STREET 1:** 3610 HACKS CROSS ROAD
- **CITY:** MEMPHIS
- **STATE:** TN
- **ZIP:** 38125

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FEDERAL EXPRESS HOLDINGS S A
- **DATE OF NAME CHANGE:** 20010425

**FEDEX CORPORATION**

942 South Shady Grove Road

Memphis, TN 38120

August 26, 2025

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| Re: | FedEx Corporation |
|  | Registration Statement filed on Form S-4 |
|  | File No. 333-289716 |
|  | Filed August 19, 2025 |

---

Ladies and Gentlemen:

FedEx Corporation (the "<u>Company</u>") and each of the subsidiary guarantors set forth on the signature pages hereto (the "<u>Guarantors</u>") are registering offers to exchange (collectively, the "<u>Exchange Offers</u>") up to $340,494,000 aggregate principal amount of 3.400% Notes due 2028, $237,285,000 aggregate principal amount of 4.200% Notes due 2028, $628,053,000 aggregate principal amount of 3.100% Notes due 2029, $406,103,000 aggregate principal amount of 4.250% Notes due 2030, $642,185,000 aggregate principal amount of 2.400% Notes due 2031, $351,518,000 aggregate principal amount of 4.900% Notes due 2034, $391,912,000 aggregate principal amount of 3.900% Notes due 2035, $619,635,000 aggregate principal amount of 3.250% Notes due 2041, $444,611,000 aggregate principal amount of 3.875% Notes due 2042, $391,769,000 aggregate principal amount of 4.100% Notes due 2043, $541,689,000 aggregate principal amount of 5.100% Notes due 2044, $503,830,000 aggregate principal amount of 4.100% Notes due 2045, $913,438,000 aggregate principal amount of 4.750% Notes due 2045, $1,007,069,000 aggregate principal amount of 4.550% Notes due 2046, $604,653,000 aggregate principal amount of 4.400% Notes due 2047, $743,435,000 aggregate principal amount of 4.050% Notes due 2048, $696,469,000 aggregate principal amount of 4.950% Notes due 2048, $1,047,658,000 aggregate principal amount of 5.250% Notes due 2050, $213,040,000 aggregate principal amount of 4.500% Notes due 2065, €391,747,000 aggregate principal amount of 0.450% Notes due 2029, €145,122,000 aggregate principal amount of 1.300% Notes due 2031 and €402,828,000 aggregate principal amount of 0.950% Notes due 2033 (collectively, the "<u>Exchange Notes</u>") for like aggregate principal amounts of 3.400% Notes due 2028, 4.200% Notes due 2028, 3.100% Notes due 2029, 4.250% Notes due 2030, 2.400% Notes due 2031, 4.900% Notes due 2034, 3.900% Notes due 2035, 3.250% Notes due 2041, 3.875% Notes due 2042, 4.100% Notes due 2043, 5.100% Notes due 2044, 4.100% Notes due 2045, 4.750% Notes due 2045, 4.550% Notes due 2046, 4.400% Notes due 2047, 4.050% Notes due 2048, 4.950% Notes due 2048, 5.250% Notes due 2050, 4.500% Notes due 2065, 0.450% Notes due 2029, 1.300% Notes due 2031 and 0.950% Notes due 2033 (collectively, the "<u>Original Notes</u>"), respectively, pursuant to the above referenced Registration Statement in reliance on the position of the Staff of the Securities and Exchange Commission (the "<u>Staff</u>") enunciated in *Exxon Capital Holdings Corp.*, SEC No-Action Letter (available April 13, 1988) (hereinafter, *Exxon Capital Holdings*), *Morgan Stanley & Co. Inc.*, SEC No-Action Letter (available June 5, 1991) and *Shearman & Sterling*, SEC No-Action Letter (available July 2, 1993). The Company and the Guarantors represent as follows:

&nbsp;&nbsp;&nbsp;&nbsp;1. The Company and the Guarantors have not entered into any arrangement or understanding with any person who will receive the Exchange
Notes to distribute those securities following completion of the Exchange Offers. To the best of the Company's and Guarantors'
information and belief, each person participating in the Exchange Offers is acquiring the Exchange Notes in its ordinary course of business
and will not participate in the Exchange Offers with a view to distribute the Exchange Notes to be received in the Exchange Offers. In
this regard, the Company and the Guarantors will make each person participating in the Exchange Offers aware (through the prospectus for
the Exchange Offers or otherwise) that if such person is participating in the Exchange Offers for the purpose of distributing the Exchange
Notes, such person (i) cannot rely on the Staff position enunciated in *Exxon Capital Holdings* or interpretive letters
to similar effect and (ii) must comply with registration and prospectus delivery requirements of the Securities Act of 1933, as amended
(the " <u>Securities Act</u> "), in connection with a secondary resale transaction, and be identified as an underwriter in the
prospectus.

&nbsp;&nbsp;&nbsp;&nbsp;2. The Company and the Guarantors acknowledge that such a secondary resale transaction by such person participating in the Exchange Offers
for the purpose of distributing the Exchange Notes should be covered by an effective registration statement containing the selling securityholder
information required by Item 507 of Regulation S-K under the Securities Act.

&nbsp;&nbsp;&nbsp;&nbsp;3. The Company and the Guarantors will include in the prospectus for the Exchange Offers and the accompanying letter of transmittal
 (a) an acknowledgement that such participant does not intend to engage in a distribution of the Exchange Notes and (b) an
 acknowledgement for each person that is a broker-dealer exchanging Original Notes acquired for its own account as a result of
 market-making activities or other trading activities, that such person will satisfy any prospectus delivery requirements in
 connection with any resale of such Exchange Notes, and a statement to the effect that by so acknowledging and by delivering a
 prospectus, such broker-dealer will not be deemed to admit that it is an "underwriter" within the meaning of the
 Securities Act.

If you have any further questions or comments or desire further information in respect of the Registration Statement, please do not hesitate to contact Laura Kaufmann Belkhayat, Esq. of Skadden, Arps, Slate, Meagher & Flom LLP, our legal counsel, at (212) 735-2439.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **FEDEX CORPORATION** | **FEDEX CORPORATION** |
| By: | /s/ Trampas T. Gunter |
| Name: | Trampas T. Gunter |
| Title: | Corporate Vice President, Corporate Development and Treasurer |
| **GUARANTORS** | **GUARANTORS** |
| **Federal Express Corporation** | **Federal Express Corporation** |
| **Federal Express Europe, Inc.** | **Federal Express Europe, Inc.** |
| **Federal Express Holdings S.A., LLC** | **Federal Express Holdings S.A., LLC** |
| **Federal Express International, Inc.** | **Federal Express International, Inc.** |
| **FedEx Freight, Inc.** | **FedEx Freight, Inc.** |
| **FedEx Office and Print Services, Inc.** | **FedEx Office and Print Services, Inc.** |
| By: | /s/ Trampas T. Gunter |
| Name: | Trampas T. Gunter |
| Title: | Treasurer |

---

cc: Skadden, Arps, Slate, Meagher & Flom LLP