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Correspondence 0001336920-22-000063 from Leidos Holdings, Inc. (LDOS) (CIK 0001336920) (LDOS)

Leidos Holdings, Inc. (LDOS) (CIK 0001336920)
Date: Dec. 21, 2022 · CIK: 0001336920 · Accession: 0001336920-22-000063

AI Filing Summary & Sentiment

File numbers found in text: 001-33072

Date
December 31, 2021
Author
/s/ Christopher Cage
Form
CORRESP
Company
Leidos Holdings, Inc. (LDOS) (CIK 0001336920)

Letter

Division of Corporation Finance Disclosure Review Program Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 15, 2022 File No. 001-33072 December 21, 2022

Re:Leidos Holdings, Inc.

Dear Ms. Veator and Mr. Krikorian:

On behalf of Leidos Holdings, Inc., a Delaware corporation (the “Company”), we are submitting this letter in response to your correspondence dated December 16, 2022 relating to the Company’s Form 10-K for the Fiscal Year Ended December 31, 2021. In that letter, you requested that the Company respond to the comments contained in the letter within ten business days or advise the Staff when the Company will respond. The Company respectfully requests an extension of the original due date requested by the Staff of 28 calendar days from the date of your correspondence in order to allow the Company to prepare a response to the Staff’s comments. We anticipate that the Company’s response will be submitted to your office no later than January 13, 2023.

Very truly yours,
/s/ Christopher Cage

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CORRESP
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Document

Ms. Laura Veator, Senior Staff Accountant

Mr. Stephen Krikorian, Accounting Branch Chief

Division of Corporation Finance Disclosure Review Program

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

        Re:Leidos Holdings, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2021

Filed February 15, 2022

File No. 001-33072

December 21, 2022

Dear Ms. Veator and Mr. Krikorian:

On behalf of Leidos Holdings, Inc., a Delaware corporation (the “Company”), we are submitting this letter in response to your correspondence dated December 16, 2022 relating to the Company’s Form 10-K for the Fiscal Year Ended December 31, 2021. In that letter, you requested that the Company respond to the comments contained in the letter within ten business days or advise the Staff when the Company will respond. The Company respectfully requests an extension of the original due date requested by the Staff of 28 calendar days from the date of your correspondence in order to allow the Company to prepare a response to the Staff’s comments. We anticipate that the Company’s response will be submitted to your office no later than January 13, 2023.

Very truly yours,

/s/ Christopher Cage

Christopher Cage

Chief Financial Officer