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SEC Comment Letter for UNISYS CORP (UIS) (CIK 0000746838) (UIS) — Sep 4, 2015

UNISYS CORP (UIS) (CIK 0000746838)
Date: Sept. 4, 2015 · CIK: 0000746838 · Accession: 0000000000-15-044456

AI Filing Summary & Sentiment

Date
December 31, 2014
Author
/s/ Craig D. Wilson
Form
UPLOAD
Company
UNISYS CORP (UIS) (CIK 0000746838)

Letter

September 3 , 2015 Mail Stop 4561 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, 2014 Filed February 23, 2015 File No. 001 -08729

Dear Ms. Haugen :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comme nts 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 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Craig D. Wilson

Show Raw Text
September 3 , 2015
Mail Stop 4561

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, 2014
Filed February 23, 2015
File No. 001 -08729

Dear Ms. Haugen :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comme nts 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 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 include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Craig D. Wilson

Craig D. Wilson
Senior Assistant Chief Accountant
Office of Information Technologies
and Services