1700 S. Patterson Boulevard

Dayton, OH 45479

May 31, 2006

Mr. Brad Skinner

Accounting Branch Chief

United States Securities and Exchange Commission

Washington, D.C. 20549

 

Re:		NCR Corporation
		Form 10-K for Fiscal Year Ended December 31, 2005
		Filed March 10, 2006
		Form 10-Q for Fiscal Quarter Ended March 31, 2006
		Filed May 8, 2006
		Form 8-K filed during Fiscal 2006
		File No. 1-00395

Dear Mr. Skinner,

As we discussed yesterday, I am writing to confirm that NCR is in the process of preparing its response to your comment letter dated May 16, 2006. In order to appropriately consider and address the Commission’s comments, we expect to provide that response no later than June 14, 2006. Please do not hesitate to contact me at 937-445-4276 if you have any questions or need to discuss this further.

Sincerely,

 

/s/ Nelson F. Greene

Nelson F. Greene

Law Vice President, Chief Corporate Counsel and Assistant Secretary

NCR Corporation

(937) 445-4276

 

cc:		William Nuti
		Pete Bocian
		Peter Lieb