SEC Comment Letter for UNISYS CORP (UIS) (CIK 0000746838) (UIS) — Sep 18, 2014
UNISYS CORP (UIS) (CIK 0000746838)
Date: Sept. 18, 2014 · CIK: 0000746838 · Accession: 0000000000-14-046912
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File numbers found in text: 001-08729
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September 1 8, 2014 Via E -mail Ms. Janet Brutschea Haugen Senior Vice President and 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, 2013 Filed February 24, 2014 File No. 001-08729 Dear Ms. Haugen : We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose 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 securitie s 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