January 12, 2021
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D. C. 20549
Attn: Heather Clark
Jean Yu
| RE: | LSC Communications, Inc. (the “Company”) |
Form 10-K for the Year Ended December 31, 2019
Form 10-Q for the Quarter Ended September 30, 2020
File No. 001-37729
Dear Ms. Clark and Ms. Yu:
Further to my conversation with Ms. Clark today, this letter documents an extension to file a response to the comments from the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) contained in the letter dated January 4, 2021 (the “Comment Letter”) from January 19, 2021 to January 26, 2021.
| Sincerely, |
/s/ Suzanne S. Bettman |
| General Counsel |
| LSC Communications, Inc. |
cc:
Sarah L. Hoxie, Controller, LSC Communications LLC
Robert W. Downes, Sullivan & Cromwell LLP
LSC COMMUNICATIONS
lsccom.com | 773.272.9201 | 4102 Winfield Drive, Warrenville IL 60555