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                            September 13, 2023

       Debra McCann
       Executive Vice President and Chief Financial Officer
       Unisys Corporation
       801 Lakeview Drive, Suite 100
       Blue Bell, Pennsylvania 19422

                                                        Re: Unisys Corporation
                                                            Definitive Proxy
Statement on Schedule 14A
                                                            Filed March 24,
                                                            File No. 001-08729

       Dear Debra McCann:

               We have limited our review of your most recent definitive proxy
statement to those issues
       we have addressed in our comments. Please respond to these comments by
confirming that you
       will revise your future proxy disclosures in accordance with the topics
discussed below.

       Definitive Proxy Statement on Schedule 14A filed March 24, 2023

       Pay versus Performance, page 59

   1.                                                   Please ensure that the
graphic under the heading "Description of Relationship Between
                                                        Company TSR and Peer
Group TSR" is correctly labeled to indicate the relevant fiscal
                                                        years shown in the
   2.                                                   We note that you have
included Non-GAAP Operating Profit as your Company-Selected
                                                        Measure pursuant to
Regulation S-K Item 402(v)(2)(vi). Please include your Company-
                                                        Selected Measure in the
Tabular List provided pursuant to Regulation S-K Item 402(v)(6).
 Debra McCann
FirstName LastNameDebra McCann
Unisys Corporation
Comapany 13,
September NameUnisys
              2023     Corporation
Page 2    13, 2023 Page 2
FirstName LastName
        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 Jane Park at 202-551-7439 or Jennifer Zepralka at
202-551-2243 with any


                                                          Division of
Corporation Finance
                                                          Disclosure Review