SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP | |||
DIRECT DIAL 212-735-4112 DIRECT FAX 917-777-4112 EMAIL ADDRESS RICHARD.AFTANAS@SKADDEN.COM | FOUR TIMES SQUARE NEW YORK 10036-6522 ________ TEL: (212) 735-3000 FAX: (212) 735-2000 www.skadden.com | FIRM/AFFILIATE OFFICES ----------- BOSTON CHICAGO HOUSTON LOS ANGELES PALO ALTO WASHINGTON, D.C. WILMINGTON ----------- BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SHANGHAI SINGAPORE SYDNEY TOKYO TORONTO VIENNA | |
April 25, 2013 | |||
VIA EDGAR TRANSMISSION
AND BY HAND
Mark P. Shuman
Branch Chief - Legal
Office of Mergers and Acquisitions
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
RE: | NCR Corporation |
Amendment No. 1 to Registration Statement on Form S-4
Filed April 11, 2013
File No. 333-187540
Dear Mr. Shuman:
We are writing on behalf of our client, NCR Corporation (the "Company"), in response to the oral comment from the staff of the Division of Corporation Finance (the "Staff") of the Securities and Exchange Commission (the "Commission") provided during a telephone call on April 18, 2013 relating to the above-referenced registration statement on Form S-4 (the "Registration Statement").
Concurrently with this letter, the Company is filing Amendment No. 2 to the Registration Statement (the "Amended Registration Statement"). The Amended Registration Statement reflects revisions made to the Registration Statement in response to the comment of the Staff.
***
Mark P. Shuman
April 25, 2013
Page 2
Should you have any questions relating to the foregoing matters or wish to discuss further any of the responses above, please contact me at (212) 735-4112.
Very truly yours,
/s/ Richard B. Aftanas
Richard B. Aftanas
Enclosure
cc: | Jennifer M. Daniels, Esq. |