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SEC Comment Letter for UNISYS CORP (UIS) (CIK 0000746838) (UIS) — Jul 20, 2012

UNISYS CORP (UIS) (CIK 0000746838)
Date: July 20, 2012 · CIK: 0000746838 · Accession: 0000000000-12-038581

AI Filing Summary & Sentiment

Date
December 31, 2011
Author
/s/ Patrick Gilmore
Form
UPLOAD
Company
UNISYS CORP (UIS) (CIK 0000746838)

Letter

July 20 , 2012 Via Facsimile Ms. Janet Brutschea Haugen Chief Financial Officer Unisys Corporation 801 Lakeview Drive, Suite 100 Blue Bell, PA 19422

Re: Unisys Corporation Form 10-K for the fiscal year ended December 31, 2011 Filed February 24, 2012 File No. 001 -08729

Dear Ms. Haugen :

We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclos e the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Patrick Gilmore

Show Raw Text
July 20 , 2012

Via Facsimile
Ms. Janet Brutschea Haugen
Chief Financial Officer
Unisys Corporation
801 Lakeview Drive, Suite 100
Blue Bell, PA 19422

Re: Unisys Corporation
 Form 10-K for the fiscal year ended December 31, 2011
Filed February 24, 2012
File No. 001 -08729

Dear Ms. Haugen :

We have comple ted our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclos e the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.   We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Patrick Gilmore

Patrick Gilmore
Accounting Branch Chief