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SEC Comment Letter for Xerox Holdings (XRX) — Jan 27, 2026

Xerox Holdings Corp
Date: Jan. 27, 2026 · CIK: 0001770450 · Accession: 0000000000-26-000949

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File numbers found in text: 333-292842

Date
January 26, 2026
Author
Division of
Form
UPLOAD
Company
Xerox Holdings Corp

Letter

Re: Xerox Holdings Corporation Registration Statement on Form S-3 Filed January 21, 2026 File No. 333-292842 Dear Steven J. Bandrowczak:

January 26, 2026

Steven J. Bandrowczak Chief Executive Officer Xerox Holdings Corporation 401 Merritt 7 Norwalk, Connecticut 06851-1059

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jan Woo at 202-551-3453 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Zoey Hitzert

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 26, 2026

Steven J. Bandrowczak
Chief Executive Officer
Xerox Holdings Corporation
401 Merritt 7
Norwalk, Connecticut 06851-1059

 Re: Xerox Holdings Corporation
 Registration Statement on Form S-3
 Filed January 21, 2026
 File No. 333-292842
Dear Steven J. Bandrowczak:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Jan Woo at 202-551-3453 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Zoey Hitzert
</TEXT>
</DOCUMENT>