SEC Comment Letter for UNISYS CORP (UIS) (CIK 0000746838) (UIS) — Feb 20, 2008
UNISYS CORP (UIS) (CIK 0000746838)
Date: Feb. 20, 2008 · CIK: 0000746838 · Accession: 0000000000-08-009020
AI Filing Summary & Sentiment
File numbers found in text: 001-08729
Letter
Mail Stop 4561
February 15, 2008
By U.S. Mail and facsimile to (215) 986-5596
Joseph W. McGrath, Chief Executive Officer Unisys Corporation Unisys Way Blue Bell, PA 19424-0001 Re: Unisys Corporation Definitive 14A Filed March 19, 2007 File No. 001-08729 Dear Mr. McGrath: We have reviewed your January 11, 2008 response to our comments of November 29, 2007. Without more detail, we cannot agre e or disagree with your conclusion that you have an appropriate basis to omit the performance targets re lating to performance- based restricted stock units under your long- term incentive plan. Since you are in possession of all of the facts related to your di sclosure, we have decided that we have no basis to disagree with your decision to omit th is information from your filing. As in all cases, we remind you that you are responsible for the adequacy and accuracy of the disclosure in your filings. We do not have any further comments on your filing. If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3397. Sincerely, Jay E. Ingram Senior Attorney
Show Raw Text
Mail Stop 4561 February 15, 2008 By U.S. Mail and facsimile to (215) 986-5596 Joseph W. McGrath, Chief Executive Officer Unisys Corporation Unisys Way Blue Bell, PA 19424-0001 Re: Unisys Corporation Definitive 14A Filed March 19, 2007 File No. 001-08729 Dear Mr. McGrath: We have reviewed your January 11, 2008 response to our comments of November 29, 2007. Without more detail, we cannot agre e or disagree with your conclusion that you have an appropriate basis to omit the performance targets re lating to performance- based restricted stock units under your long- term incentive plan. Since you are in possession of all of the facts related to your di sclosure, we have decided that we have no basis to disagree with your decision to omit th is information from your filing. As in all cases, we remind you that you are responsible for the adequacy and accuracy of the disclosure in your filings. We do not have any further comments on your filing. If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3397. Sincerely, Jay E. Ingram Senior Attorney