LEIDOS, INC.
LEIDOS HOLDINGS, INC.
1750 Presidents Street
Reston, Virginia 20190
May 17, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mitchell Austin
| Re: | Leidos, Inc. |
| Leidos Holdings, Inc. |
| Registration Statement on Form S-4 |
| File No. 333-255849 |
| Filed May 6, 2021 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Leidos, Inc. and Leidos Holdings, Inc. (together, the “Registrants”) hereby respectfully request acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Wednesday, May 19, 2021, or as soon as thereafter practicable.
We request that we be notified of such effectiveness by a telephone call to Laura A. Kaufmann Belkhayat, Esq. of Skadden, Arps, Slate, Meagher & Flom LLP, the Registrants’ counsel, at (212) 735-2439, and that such effectiveness also be confirmed in writing.
| Very truly yours,
LEIDOS, INC. | ||
| By: | /s/ Benjamin A. Winter | |
| Name: Benjamin A. Winter Title: Senior Vice President, Deputy General Counsel and Corporate Secretary | ||
| LEIDOS HOLDINGS, INC. | ||
| By: | /s/ Benjamin A. Winter | |
| Name: Benjamin A. Winter Title: Senior Vice President, Deputy General Counsel and Corporate Secretary | ||
cc: Skadden, Arps, Slate, Meagher & Flom LLP