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United States securities and exchange commission logo
May 12, 2021
Jerald S. Howe, Jr.
Executive Vice President and General Counsel
Leidos, Inc.
1750 Presidents Street
Reston, Virginia 20190
Re: Leidos, Inc.
Registration
Statement on Form S-4
Filed May 6, 2021
File No. 333-255849
Dear Mr. Howe:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rule 461 regarding requests for acceleration. 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 Mitchell Austin, Staff Attorney, at (202) 551-3574
or, in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Laura A. Kaufmann
Belkhayat, Esq.