April 1, 2008

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Attention: Mark Kronforst, Accounting Branch Chief

Re:  Unisys Corporation
         Form 8-K Filed March 20, 2008
         File No. 001-08729

Dear Mr. Kronforst:

On behalf of Unisys Corporation (the "Company"), set forth below is the
Company's response to the comment contained in the Commission's letter of March
26, 2008 regarding the above referenced filing.  For your convenience, we have
repeated the comment and have followed it with the Company's response.

Form 8-K Filed March 20, 2008


1.  We have read the disclosures contained in the Exhibit 16 letter.  Confirm to
us that you consulted with representatives of KPMG to discuss revenue
recognition matters.  In addition, tell us who participated in these meetings
and describe the content of the discussions.


As set forth in the Form 8-K, the Company did not, nor did anyone on its behalf,
consult KPMG during the Company's two most recent fiscal years or any subsequent
interim period prior to the Company's engagement of that firm regarding the
application of accounting principles to a specified transaction (completed or
proposed), the type of audit opinion that might be rendered on the Company's
financial statements, any matter being the subject of disagreement or
"reportable event" or any other matter as defined in Regulation S-K, Item 304
(a)(1)(iv) or (a)(1)(v).

The Company did meet with KPMG on two occasions to discuss revenue recognition
issues impacting the technology industry, how these issues were affecting other
KPMG clients and KPMG's views on future trends in accounting for complex revenue
recognition transactions.  The discussions were generic in nature, and at no
time was there reference to specific completed or proposed Unisys transactions.
It was understood by all parties present at both meetings that there was to be
no discussion of either completed or proposed Unisys transactions.  This was
stated at the outset of both meetings by both the Company and KPMG and was
adhered to during both meetings.

The first meeting took place on September 5, 2007.  Unisys participants were
Joseph Munnelly, Vice President and Corporate Controller, and Roger Gaspar,
Director of Accounting.  KPMG participants were John V. McKee, Terence J.
Connors and Matthew Doyle, each of whom is a partner in the Philadelphia office
of KPMG, and Glen Davison and Tamara Mathis, each of whom is a partner in KPMG's
Department of Professional Practice.  This meeting was to provide KPMG personnel
with some insight into the Unisys business offerings and to develop discussion
topics for the second meeting, and to allow KPMG to share perspectives on
current developments and trends in revenue recognition with respect to the
technology industry.  At no time were specific proposed or completed Unisys
transactions discussed.

The second meeting took place on October 2, 2007. Unisys participants were
Joseph McGrath, President and Chief Executive Officer, Janet Haugen, Senior
Vice President and Chief Financial Officer, and William Reinheimer, Assistant
Controller.  KPMG participants were Mr. McKee, Mr. Doyle, Mr. Davison, Ms.
Mathis and Philmer H. Rohrbaugh, Vice Chair Industries.  At the second meeting,
the participants discussed general technology industry revenue recognition
concepts. Additionally, the participants discussed the general nature of current
developments in technology industry revenue recognition including a discussion
of possible areas where there might (or might not be) future rulemaking
activities.   At no time were specific completed or proposed Unisys transactions

As part of KPMG's client acceptance process, it evaluated whether any
consultations with the Company had occurred over the past two years.  The
Company has been advised by KPMG that, based on its evaluation, KPMG has
concluded that the meetings described above did not constitute consultation and
that, based on the nature of the discussions; KPMG does not believe the meetings
had any elements of a consultation.


The Company acknowledges that:

*   the Company is responsible for the adequacy and accuracy of the disclosure
in the filing;

*   staff comments or changes to disclosure in response to staff comments do
not foreclose the Commission from taking any action with respect to the filing;

*   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.

The Company hopes that the above is responsive to the Staff's comment.

Very truly yours,


Janet Brutschea Haugen
Senior Vice President and Chief Financial Officer

cc:   Marc Thomas