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United States securities and exchange commission logo
February 15, 2023
Christopher Cage
Chief Financial Officer
Leidos Holdings, Inc.
1750 Presidents Street
Reston, Virginia 20190
Re: Leidos Holdings,
Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2021
Filed February 15,
2022
File No. 001-33072
Dear Christopher Cage:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jerry Howe, Esq.