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Correspondence 0001974138-24-000051 from NCR Atleos Corp (NATL)

NCR Atleos Corp
Date: Aug. 20, 2024 · CIK: 0001974138 · Accession: 0001974138-24-000051

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File numbers found in text: 001-41728

Date
August 20, 2024
Author
/s/ Paul J. Campbell
Form
CORRESP
Company
NCR Atleos Corp

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology Form 10-K for the fiscal year ended December 31, 2023 Form 10-Q for the quarterly period ended June 30, 2024 Response dated August 9, 2024 File No. 001-41728

Dear Division of Corporation Finance, Office of Technology:

This letter is to confirm receipt by NCR Atleos Corp (the “Company”) of the letter, dated August 16, 2024, which sets forth comments from the Division of Corporation Finance, Office of Technology (the “Staff”) of the Securities and Exchange Commission regarding the filing referenced above.

Pursuant to the e-mail correspondence on August 19, 2024, between Andrew R. DuVall, Chief Accounting Officer, of the Company and Christine Dietz, Senior Staff Accountant, of the Staff, please note that the Company intends to provide, via EDGAR, the response requested in your letter on or before September 13, 2024.

In the interim, please do not hesitate to contact me at 770-689-2190 if you have any questions or if we can be of assistance in any way.

Sincerely,
/s/ Paul J. Campbell

Show Raw Text
CORRESP
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Document

August 20, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attn:    Melissa Kindelan

            Christine Dietz

Re:      NCR Atleos Corp

Form 10-K for the fiscal year ended December 31, 2023

Form 10-Q for the quarterly period ended June 30, 2024

Response dated August 9, 2024

File No. 001-41728

Dear Division of Corporation Finance, Office of Technology:

This letter is to confirm receipt by NCR Atleos Corp (the “Company”) of the letter, dated August 16, 2024, which sets forth comments from the Division of Corporation Finance, Office of Technology (the “Staff”) of the Securities and Exchange Commission regarding the filing referenced above.

Pursuant to the e-mail correspondence on August 19, 2024, between Andrew R. DuVall, Chief Accounting Officer, of the Company and Christine Dietz, Senior Staff Accountant, of the Staff, please note that the Company intends to provide, via EDGAR, the response requested in your letter on or before September 13, 2024.

In the interim, please do not hesitate to contact me at 770-689-2190 if you have any questions or if we can be of assistance in any way.

Sincerely,

/s/ Paul J. Campbell

Paul J. Campbell

Executive Vice President and

Chief Financial Officer

NCR Atleos Corp

cc:       Ricardo J. Nuñez, NCR Atleos Corp

            Keith M. Townsend, King & Spalding LLP

            Trevor G. Pinkerton, King & Spalding LLP