1700 S. Patterson Boulevard

Dayton, OH 45479

August 18, 2006

Mr. Marc Thomas

Senior Staff Accountant

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. Thomas,

In response to our voicemail exchange yesterday, I am writing to confirm that NCR is in the process of preparing its response to your letter dated August 8, 2006. In order to appropriately consider and address the Commission’s comments, we expect to provide that response no later than September 1, 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