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
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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