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SEC Company Response from Xerox Holdings (XRX) — Jan 28, 2026

Xerox Holdings Corp
Date: Jan. 28, 2026 · CIK: 0001770450 · Accession: 0001193125-26-027262

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File numbers found in text: 333-292842

Date
January 28, 2026
Author
XEROX HOLDINGS CORPORATION
Form
CORRESP
Company
Xerox Holdings Corp

Letter

Re: Xerox Holdings Corporation Request for Acceleration of Effectiveness of Registration Statement on Form S-3 File No. 333-292842 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Xerox Holdings Corporation (the “ Registrant ”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3, as amended, to 4:00 p.m., Eastern Time, on January 30, 2026, or as soon thereafter as is practicable, or at such other time as the Registrant may orally request via telephone call to the staff of the Securities and Exchange Commission. The Registrant hereby authorizes each of Joshua N. Korff, Jennifer L. Lee and Zoey Hitzert of Kirkland & Ellis LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Zoey Hitzert of Kirkland & Ellis LLP, counsel to the Registrant, at (212) 909-3324, or in her absence, Joshua N. Korff at (212) 446-4943 or Jennifer L. Lee at (212) 909-3021. [ Signature Page Follows ]

XEROX HOLDINGS CORPORATION 401 Merritt 7 Norwalk, Connecticut 06851 January 28, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attention: Jan Woo

Very truly yours,
XEROX HOLDINGS CORPORATION

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CORRESP
 1
 filename1.htm

 CORRESP

 XEROX HOLDINGS CORPORATION
 401 Merritt 7 Norwalk, Connecticut
06851 January 28, 2026 VIA EDGAR
 Securities and Exchange Commission Division of
Corporation Finance Office of Technology 100 F Street, N.E.
 Washington, D.C. 20549 Attention:  Jan Woo

 Re:
 Xerox Holdings Corporation
 Request for Acceleration of Effectiveness of Registration Statement on Form S-3
 File No. 333-292842
 Ladies and Gentlemen: Pursuant to Rule 461
under the Securities Act of 1933, as amended, Xerox Holdings Corporation (the “ Registrant ”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form
 S-3, as amended, to 4:00 p.m., Eastern Time, on January 30, 2026, or as soon thereafter as is practicable, or at such other time as the Registrant may orally request via telephone call to the staff of the
Securities and Exchange Commission. The Registrant hereby authorizes each of Joshua N. Korff, Jennifer L. Lee and Zoey Hitzert of Kirkland & Ellis LLP, counsel to the Registrant, to make such request on its behalf.
 Once the Registration Statement has been declared effective, please orally confirm that event with Zoey Hitzert of Kirkland & Ellis
LLP, counsel to the Registrant, at (212) 909-3324, or in her absence, Joshua N. Korff at (212) 446-4943 or Jennifer L. Lee at (212)
 909-3021. [ Signature Page Follows ]

 Very truly yours,

 XEROX HOLDINGS CORPORATION

 By:

 /s/ Steven J. Bandrowczak

 Name: Steven J. Bandrowczak

 Title:  Chief Executive Officer and Director

 cc:
 Steven J. Bandrowczak, Chief Executive Officer and Director
 Flor M. Colón, Chief Legal Officer and Corporate Secretary
 Xerox Holdings Corporation
 Joshua N. Korff, P.C. Jennifer
L. Lee, P.C. Zoey Hitzert
 Kirkland & Ellis LLP